VAT – ASSESSMENT – Appellant obtained valid commercial evidence for exports and removals of goods outside three month period – HMRC issued assessment for VAT plus default interest – Appellant entitled to cancel out that part of the assessment relating to the VAT leaving outstanding the default interest – Was the assessment valid and issued to best judgment? – Yes – Was HMRC entitled to charge interest in these circumstances? – Yes – Appeal dismissed
Citations:
[2010] UKFTT 341 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 October 2022; Ref: scu.422292