FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within that time period – whether the receipt of that information pursuant to such requests caused the one-year period provided for by section 76(6)(b) to start running – held, it did – Consolidated appeals dismissed.
Citations:
[2010] UKFTT 384 (TC)
Links:
Statutes:
Value Added Tax Act 1994 73(1)
Jurisdiction:
England and Wales
VAT
Updated: 23 August 2022; Ref: scu.422369