The limitation period on recovery by Commissioners runs from date of return, not the accounting period. Citations: Times 08-Aug-1996, [1996] STC CA 1105 Statutes: Value Added Tax Act 1983 Sch 7 para 4(5) Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995 … Continue reading Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd: CA 8 Aug 1996

Actual not constructive knowledge of a VAT return error was needed to justify a bar on claims. Citations: Ind Summary 19-Jun-1995 Statutes: Value Added Tax Act 1983 Sch 7 para4(5) Jurisdiction: England and Wales VAT Updated: 08 April 2022; Ref: scu.79739