Prudential Assurance Company Ltd v Revenue and Customs: VDT 12 Feb 2009

VDT Value Added Tax – matter to be determined as preliminary issue – failure of taxable person to register – assessment for final return period of 34 months – whether illegal as contrary to Article 252 Principal VAT Directive – Commissioners’ powers to require return for period exceeding 12 months under Article 273 Principal VAT Directive – whether decision in Bjellica v CCE per incuriam – whether assessment invalid – regulation 25(1) and (4) VAT Regulations 1995 – assessment both legal and valid – appeal dismissed in relation to preliminary matter

Judges:

Edward Sadler, Chair

Citations:

[2009] UKVAT V20957, [2009] BVC 2291, [2008] V and DR 439

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.346542