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: Finance Act 1985 22(1) Jurisdiction: England and Wales Citing: Appealed from – Commissioners of Customs and Excise v Le Rififi … Continue reading Customs and Excise Commissioners v Le Rififi Ltd: CA 14 Dec 1994

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. Citations: Times 02-Aug-1993, Ind Summary 30-Aug-1993 Statutes: Finance Act 1985 22(1) Jurisdiction: England and Wales Cited by: Appealed from – Customs and Excise Commissioners v Le Rififi Ltd … Continue reading Commissioners of Customs and Excise v Le Rififi Ltd: QBD 2 Aug 1993