Assessment – Input tax – Commissioners seeking to recover input tax in respect of a transaction covered by a previous ruling by another officer that no tax was payable – Whether first officer had full knowledge of facts – Burden of proof where the commissioners failed to show full extent of their knowledge – Value Added Tax Act 1983, Sch. 7, para. 4(2) and (5)(b).
The issue was the amount of input tax for which credit could be claimed in respect of the sale of a property where a Customs officer had previously authorised the credit.
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