A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible.
Citations:
Gazette 27-Mar-1996, Gazette 08-Nov-1995, Times 20-Oct-1995, Ind Summary 13-Nov-1995
Jurisdiction:
England and Wales
Citing:
Appeal from – House (T/A P and J Autos) v Commissioners of Customs and Excise QBD 7-Jan-1994
A VAT assessment issued by the Commissioners may cover several periods if the figures are calculable. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 20 December 2022; Ref: scu.81493