A VAT assessment issued by the Commissioners may cover several periods if the figures are calculable.
Citations:
Ind Summary 10-Jan-1994, Times 07-Jan-1994
Jurisdiction:
England and Wales
Cited by:
Appeal from – House T/A P and J Autos v Customs and Excise Commissioners CA 20-Oct-1995
A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.81490