VAT – tax warehouse – assessment relating to goods considered to be missing – corresponding excise duty assessment withdrawn as out of time – whether VAT liability affected – no – whether assessment should have been made by reason of allegedly incomplete or incorrect return rather than under s 73(7B) VATA 1994 – no – whether a supply of goods at or before the duty point – held, on facts, goods delivered to warehouse and removed in circumstances constituting supplies – subject to adjustment, assessment confirmed and appeal dismissed
Citations:
[2012] UKFTT 672 (TC), [2013] SFTD 122
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 January 2022; Ref: scu.466190