Hopcraft v Revenue and Customs: VDT 26 Jul 2005

VDT VALUE ADDED TAX – ASSESSMENT – validity – whether for a prescribed accounting period – Hindle considered – yes – assessment valid.
VALUE ADDED TAX – TRIBUNAL – jurisdiction to raise issues of its own motion.

Citations:

[2005] UKVAT V19220

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.230175