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
Assessment to be for time entitlement to input arose, not period when deducted. . .
Cited by:
Appealed to – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995
Assessment to be for time entitlement to input arose, not period when deducted. . .
Cited – DFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 31 October 2022; Ref: scu.79377
