Commentary

V5.132 Conduct giving rise to a VAT assessment—general

Part V5 Compliance, enforcement and appeals

V5.132 Conduct giving rise to a VAT assessment—general

V5.132 Conduct giving rise to a VAT assessment—general

HMRC's powers to make assessments are conferred by VATA 1994, ss 73, 75, 76, 78A, 80, 80B and Sch 9A, para 6. The circumstances in which an assessment may be made are set out in V5.132A–V5.132B below. For assessments in relation to penalties, see V5.333. For assessments in relation to interest, see V5.364.

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