Shahzada Rasul v The Commissioners for HM Revenue and Customs: [2017] UKUT 0357 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Poole on 12 September 2017.

Read the full decision in Shahzada Rasul v The Commissioners for HM Revenue and Customs: [2017] UKUT 0357 (TCC).

VAT– assessment-whether FTT erred in finding that assessment was made within one year time limit in s 73 (6) (b) VATA 1994 – no – appeal dismissed

Published 13 September 2017