Whether assessments made in time – no in respect of periods 02/12, 05/12 and 08/12 – yes in respect of all other periods – whether or not the relevant supplies were made by the appellant or by contractors – made by the appellant – output tax due – appeal allowed in part
Source: bailii.org
Latest Posts in "United Kingdom"
- Guernsey Seeks Companies to Support New GST Administration, Tender Deadline Approaches
- Navigating UK VAT: Key Considerations and Pitfalls in Exporting Goods
- HMRC’s New VAT Error Correction Rules: Stricter Penalties and Reporting Changes Explained
- UK Supreme Court Confirms VAT on Intragroup Fees for Former VAT Group Members
- Supreme Court Clarifies VAT Grouping and Time of Supply Rules in Prudential Assurance Case