VATupdate

Football club VAT assessment was raised in time

In Nottingham Forest Football Club Limited v HMRC [2022] TC8577, the taxpayer failed to meet their burden of proof to displace a VAT assessment allowing the First Tier Tribunal (FTT) to use information provided over a year prior to the assessment that was sufficient for HMRC to identify a tax shortfall.

Source: rossmartin.co.uk

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