LANCER SCOTT LIMITED v The commissioners of His Majesty's Revenue and Customs [2025] UKUT 00208 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE ANDREW SCOTT on 26 June 2025
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Value added tax – assessments and penalties – time limit in section 73(6)(b) of VATA 1994 – evidence of facts sufficient to justify making of assessment – inadequacy of reasons and challenge to fact finding of FTT – appeal dismissed.
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Published 20 August 2025