Case Number: TC08577
Appeal reference: TC/2019/06290
Value Added Tax – whether assessment issued out of time one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment came to their knowledge – section 73(6)(b) VATA – appeal dismissed
Heard on: 23 August 2022
Judgment date: 25 August 2022
Source: bailii.org
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