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.

Citations:

Times 01-Jun-1995

Statutes:

Value Added Tax Act 1983 Sch 7

Jurisdiction:

England and Wales

Citing:

Appealed toCommissioners 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. . .

Cited by:

Appeal fromCommissioners 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. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.79409