One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails.
Citations:
Times 02-Aug-1993, Ind Summary 30-Aug-1993
Statutes:
Jurisdiction:
England and Wales
Cited by:
Appealed from – Customs and Excise Commissioners v Le Rififi Ltd CA 14-Dec-1994
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances. . .
Lists of cited by and citing cases may be incomplete.
VAT, Limitation
Updated: 08 April 2022; Ref: scu.79335
