Read the full decision in (
VAT – whether assessments were duly notified to the taxpayer – VATA 1994,
s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s
1139(1) – whether notification of assessment invalidated by error on the face
of the notice of assessment – whether FTT made an error of law in taking
into account an earlier decision of the tribunal that had been set aside in
permitting an appeal to proceed out of time.
Published 1 December 2016