Nottingham Forest Football Club Limited v Revenue and Customs: FTTTx 25 Aug 2022

Value Added Tax – Whether Assessment Issued Out of Time one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment came to their knowledge – section 73(6)(b) VATA – appeal dismissed

Citations:

[2022] UKFTT 305 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 September 2022; Ref: scu.680703