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.

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