- The First-tier Tribunal ruled that a VAT assessment was invalid due to being made outside statutory time limits.
- The case involved Conservatory Insulations Northwest Ltd and HMRC.
- CINL filed an error correction notice on 15 July 2022, which HMRC lost or misfiled.
- The notice was resubmitted on 22 May 2023.
- HMRC Officer Maddison completed the assessment form on 27 June 2023.
- A counter-signature was required due to a penalty inhibit, which Officer Errington provided on 18 July 2023.
- The assessment was notified to CINL on 22 July 2023.
- The legal issue was determining when the assessment was legally made.
- The Tribunal found that assessments requiring counter-signature are only made after the second officer acts.
- HMRC bears the burden of proving assessments are made within time limits.
- The Tribunal concluded the assessment was made on 18 July 2023, exceeding statutory time limits.
- The decision provides a framework for challenging assessments based on time limits.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
