Prescribed accounting period
Assessment corresponding to one or more
Commentary –
Indirect Tax 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
Commissioners' entitlement to postpone
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 –
Indirect Tax Reporter ¶55-200
Road fuel scale charge
Commentary –
Indirect Tax Reporter ¶18-345
VAT chargeable treated as chargeable in another period
Legislation/Regulatory –
VATA94 Sch. 11, para. 2(10)(a)
VAT credit system
Commentary –
Indirect Tax Reporter ¶1-450