Nationwide Joinery Contractors Ltd v Revenue and Customs: VDT 14 Jun 2005

VALUE ADDED TAX – builders and constructors – assessment to VAT – input tax – ‘accruals’ – whether assessment made to best judgment – section 73 VATA 1994 – appeal dismissed

Citations:

[2005] UKVAT V19116

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.229581