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.
Times 14-Dec-1994, Gazette 15-Feb-1995
Finance Act 1985 22(1)
England and Wales
Appealed fromCommissioners of Customs and Excise v Le Rififi Ltd QBD 2-Aug-1993
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. . .

These lists may be incomplete.
Updated: 10 April 2021; Ref: scu.79334