Baig vs HMRC (FT): assessments – 20 year time limit

VAT – assessments – 20 year time limit – whether or not deliberate behaviour – yes – whether or not the assessments were made to best judgment – yes – whether or not the assessments were correct – yes – whether or not the penalties were properly imposed – yes – whether or not there were any special circumstances – no – appeal dismissed

Source: bailii.org

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