Alternative Assessments

 

In University Court of the University of Glasgow v C & E Commrs [2003] BVC 501, the point at issue was whether Customs were competent to make and notify, in respect of the same transaction or series of transactions in one or more accounting periods, separate and distinct assessments for VAT on an alternative basis. The court held that it was implicitly within the powers of the commissioners to make distinct assessments on alternative bases under Value Added Tax Act 1994, s. 73(1) in respect of the same transaction or series of transactions.

 

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