In C & E Commrs v Sooner Foods Ltd (1983) 1 BVC 535, the court held that HMRC can assess output tax undeclared on the basis of an overdeclaration of input tax provided that the assessed amount and the circumstances on which the assessment is made remain the same, and only the reason for the assessment is revised. Thus, there is no further assessment and such an amendment does not breach the time-limit for assessing.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.