Assessment corresponding to one or more

Commentary – VAT Reporter ¶58-240

Assessment restricted to

Case Law – S.J. Grange Limited v. Customs and Excise Commissioners. (1978) 1 BVC 191 ; S.J. Grange Ltd. v. Customs and Excise Commissioners. (1978) 1 BVC 210

Best judgment assessment

Case Law – Raj Restaurant & Ors v Revenue and Customs Commissioners. [2009] BVC 37

Commissioners' entitlement to postpone

Case Law – Inchcape Management Services Ltd. [2000] BVC 2,104

General provision

Legislation/Regulatory – VATA94 s. 25(1)

Multiple periods assessed by one document

Case Law – Customs and Excise Commissioners v. Le Rififi Ltd. [1993] BVC 226 ; S.J. Grange Limited v. Customs and Excise Commissioners. (1978) 1 BVC 191 ; S.J. Grange Ltd. v. Customs and Excise Commissioners. (1978) 1 BVC 210

Returns

Commentary – VAT Reporter ¶55-200

Road fuel scale charge

Commentary – VAT Reporter ¶18-345

VAT chargeable treated as chargeable in another period

Legislation/Regulatory – VATA94 Sch. 11, para. 2(10)(a)

VAT credit system

Commentary – VAT Reporter ¶1-450