Value added Tax – Assessments under s.73 (2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – S.73 (6)(b) 1994 – Assessments out of time – Appeal allowed
[2009] UKFTT 189 (TC)
Bailii
England and Wales
VAT
Updated: 30 December 2021; Ref: scu.409012