An assessment must be ‘notified’ to the person who is assessed (VATA 1994, s. 73(1) and 76(1)). Thus, an assessment is invalid if it is addressed to the wrong person or shows an incorrect address.

Any notice, notification, requirement or demand to be served on, given to or made of any person may be served, given or made by sending it by post in a letter addressed to that person or his VAT representative at the last or usual residence or place of business of that person or representative (VATA 1994, s. 98).

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