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Legal 500, 2018

30 April 2013

FTT Decision: Reid & Co Solicitors v HMRC

VAT – preliminary issue – whether assessment out of time – s 80(4) VATA 1994 – regulation 94B VAT Regulations 1995 – meaning of “payment”

David Yates, instructed by Smith & Williamson LLP, acted for the Appellant.

Please click here for the full decision.

 

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