Related Commentary  Related Cases

102A(1)  Notwithstanding the Commissioners’ powers to serve a notice under regulation 102, where a taxable person–

(a)is for the time being using a method approved or directed under regulation 102, and

(b)that method does not fairly and reasonably represent the extent to which goods or services are used by him or are to be used by him in making taxable supplies,

the Commissioners may serve on him a notice to that effect, setting out their reasons in support of that notification and stating the effect of the notice.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.