In Aria Technology Ltd v HMRC [2020] EWCA Civ 182, the Court of Appeal confirmed that there is no particular form or formality required for an assessment under section 73(1), Value Added Tax Act 1994 (VATA) and an assessment can be contained in more than one document as long as the minimum requirements are set out in a clear and unambiguous way.
Source: rpc.co.uk
Latest Posts in "United Kingdom"
- Tribunal Rejects HMRC VAT Assessment in Tapi Principal-Agent Dispute
- HMRC Revises VAT Refund Rules for Non-UK Businesses in VAT Groups
- HMRC Publishes GfC20 Guidance on VAT for Fund Management Services
- VAT Exemption Developments for Alternative Education Providers
- EV Charging Points Added to VAT Zero-Rating List for Dwellings
