One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances.
Citations:
Times 14-Dec-1994, Gazette 15-Feb-1995
Statutes:
Jurisdiction:
England and Wales
Citing:
Appealed from – Commissioners of Customs and Excise v Le Rififi Ltd QBD 2-Aug-1993
One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails. . .
Lists of cited by and citing cases may be incomplete.
VAT, Limitation
Updated: 27 October 2022; Ref: scu.79334