Related Commentary  Related CasesRelated HMRC Manuals

73(1)  Where a person has failed to make any returns required under this Act (or under any provision repealed by this Act) or to keep any documents and afford the facilities necessary to verify such returns or where it appears to the Commissioners that such returns are incomplete or incorrect, they may assess the amount of VAT due from him to the best of their judgment and notify it to him.

73(2)  In any case where, for any prescribed accounting period, there has been paid or credited to any person–

(a)as being a repayment or refund of VAT, or

(b)as being due to him as a VAT credit,

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.