Commentary

V5.135 VAT assessments withdrawn or reduced

Part V5 Compliance, enforcement and appeals

V5.135 VAT assessments withdrawn or reduced

V5.135 VAT assessments withdrawn or reduced

VATA 1994, ss 73(9), 75(3) and 76(9) contemplate that an assessment may be withdrawn or reduced, but do not mention the circumstances in which this may, or should, be done. The decided cases indicate that all assessments may be withdrawn, but only valid assessments can be reduced1. In a case before the tribunal2, the chairman considered that an invalid assessment is a nullity so that there is nothing which can be withdrawn or reduced. This provides a logical basis for the decision in Barber3, where it was held that an invalid assessment cannot be saved by means of a reduction which eliminates the incorrect elements. The chairman went on to state that it is usually desirable that a person should be informed that an assessment notified

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