Where a person has failed to make any returns required in relation to VAT1 or to keep any documents and afford the facilities necessary to verify those returns, or where it appears to the Commissioners for Her Majesty's Revenue and Customs that those returns are incomplete or incorrect, they may assess the amount of VAT due from him2 to the best of their judgment3 and notify it to him4. An appeal lies to the tribunal against any such assessment or the amount thereof5.
Where a taxable person, in the course or furtherance of a business6 carried on by him, has
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234