Hicks and Another (T/A Parc Golf Centre) v Customs and Excise: VDT 8 May 2003

ASSESSMENT – Time Limit for making assessment – Time when assessment ‘made’ – Meaning of ‘made’ – Form VAT 641 containing 1g assessments – Signed by assessing and check officers within time limit- Our assessment only required countersignature – VAT 641 countersigned outside time limit – Whether the remaining assessments ‘made’ within time limit – Appeal dismissed – VATA 1994, SS 73(1), (6), 77(1)

Citations:

[2003] UKVAT V18121

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 July 2022; Ref: scu.247564