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Value added tax

28 September 2017
Issue: 7763 / Categories: Case law , Law digest , In Court
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Rasul v Revenue and Customs Commissioners [2017] UKUT 357 (TCC), [2017] All ER (D) 88 (Sep)

Assessments issued by the respondent Revenue and Customs Commission on 9 March 2011 for VAT due for periods ending before 9 March 2009 had been made within the time limit set out in the Value Added Tax Act 1994 s 73(6)(b).The Upper Tribunal (Tax and Chancery Chamber) held that the First-tier Tribunal (Tax Chamber) had been entitled to conclude that the Revenue’s evidence indicated that it had been of the opinion that it could not attach sufficient weight to the evidence it had obtained at the meeting on 4 September 2009, at least without attempting to verify it, at a subsequent meeting with the appellant taxpayer on 20 April 2010.

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