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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.

Citations:

Gazette 27-Mar-1996, Gazette 08-Nov-1995, Times 20-Oct-1995, Ind Summary 13-Nov-1995

Jurisdiction:

England and Wales

Citing:

Appeal fromHouse (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

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