The Commissioner had made an assessment to VAT, and the time limits for making a further assessment had passed before the tax payer became aware that he might be due to deduct further input tax.
Held: The taxpayer was not entitled to furher reduce the amount of VAT due in the assessment.
Judges:
Arden LJ
Citations:
[2007] EWCA Civ 542, Times 05-Jul-2007
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 09 November 2022; Ref: scu.254537
