Queen’s Bench Division (Crown Office List).

Popplewell J.

Judgment delivered 23 March 1994.

Value added tax – Assessment – Amendment of assessment by withdrawal of amount demanded for overclaimed input tax replaced by amount of undeclared output tax – Fresh assessment for output tax would have been out of time – Whether amendment valid – Value Added Tax Act 1983, Sch. 7, para. 4(5).

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