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:  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
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