LON (98/31)

No. 15,759

Decision given 15 October 1998.

Assessment – Form of assessment – Time-limits for assessment – Conditions for issue of supplementary assessment – Whether second assessment time-barred – Value Added Tax Act 1994, s. 73(6) and 77(6).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.