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Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd: CA 8 Aug 1996

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 fromCommissioners 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 toCommissioners 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. . .
CitedDFS 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

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