Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others – Times Law Reports

Posted July 5th, 2007 in law reports, VAT by sally

Taxpayer not entitled to reduce VAT

Commissioners for Revenue and Customs v BUPA Purchasing Ltd and Others

Court of Appeal

“Where the Commissioners for Revenue and Custome had made a value-added tax assessment and the time limit for making any further assessment had passed before they became aware that further input tax was deductible, the taxpayer was not entitled to reduce the amount of VAT stated due in the assessment to take account of output tax which had not yet been taken into account and which arose from the same transaction.”

The Times, 5th July 2007

Source: www.timesonline.co.uk

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