Pegasus Birds Ltd v H M Customs and Excise: Admn 27 Nov 1998

The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where information was only later obtained. The time limit should run only from the date on which the last piece of evidence necessary for making the assessment came to the knowledge of the Commissioners. This was a matter for the ‘best judgement’ of the Commissioner. The Commissioner had not been unreasonable in delaying the assessment until the final piece of evidence allowing an assessment fell into place, and time ran from that time against him.


Dyson J


[1998] EWHC Admin 1096, [1999] STC 95, [1999] 1 CL 496, [1999] BTC 5003


Value Added Tax Act 73(6)(b)


England and Wales


Appeal fromPegasus Birds Ltd v Customs and Excise VDT 22-Oct-1997
The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’. . .

Cited by:

Appeal fromPegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .
See AlsoCommissioners of H M Customs and Excise v Pegasus Birds Limited ChD 7-Nov-2003
The Commissioners appealed from a decision of the Vat and Duties Tribunal . .
CitedSaddiq v Revenue and Customs (Excise Duty Tobacco : Hand Rolling) FTTTx 29-Jul-2015
FTTTx Excise Duty – hand-rolling tobacco – seizure as UK duty unpaid – whether assessment out-of-time – No – Section 12(1A) FA 1994 – Appeal dismissed . .
See AlsoPegasus Birds Ltd v Customs and Excise VDT 7-Jun-2002
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded. . .
See AlsoPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.


Updated: 28 April 2022; Ref: scu.139218