MAN (89/862)

No. 5578

Decision given 21 January 1991.

Assessment – Lease purchase agreements – Whether finance charges not separately invoiced – Whether finance charges disclosed to customers – Global assessment – Whether commissioners entitled to make a global assessment where it was possible to assess on a period-by-period basis – Whether the assessment made in time – Value Added Tax Act 1983, Sch. 6, Grp. 5, items 2 and 3; Sch. 7, para. 4.

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