MAN (90/127)

No. 5402

Decision given 14 November 1990.

Assessment – Appellant compulsorily registered in 1988 – Registration backdated to 1985 when appellant de-registered – Assessment for tax in the intervening period – Whether appellant’s wife carried on a separate business – Whether assessment made to the best of commissioners’ judgment – Whether the assessment within the prescribed time limits – Value Added Tax Act 1983, Sch. 1 and Sch. 7, para. 4(5).

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