A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment.
Citations:
Times 28-Dec-1998, Gazette 10-Feb-1999
Statutes:
Value Added Tax Act 1994 73(1)
VAT
Updated: 19 May 2022; Ref: scu.80292