An assessment should state the period to which it relates.

However, a single assessment made for more than one prescribed accounting period need not set out the VAT due for each period, if it is possible to ascertain each due amount from itemised schedules prepared by HMRC, i.e. the assessment and the schedules can be read together (House (t/a P & J Autos) v C & E Commrs [1996] BVC 116).

Generally, the courts are reluctant to discharge an assessment for a mere procedural reason.

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