In DCM (Optical Holdings) Ltd v HMRC [2022] UKSC 26, the Supreme Court (SC) ruled on whether a VAT best judgement assessment was made in time and confirmed that HMRC’s obligation to pay a VAT credit arises only when it is established that the VAT credit is due.
Source: rossmartin.co.uk
Latest Posts in "United Kingdom"
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
- Costs Awarded for Unreasonable Conduct in VAT Hardship Proceedings: The Khan Partnership LLP v HMRC
