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 to – 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. . .
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.79409