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VAT assessment—'evidence of facts'

In most cases, an assessment may not be made more than one or two years (depending on the circumstances) after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment comes to their knowledge¹. This statement invites a number of conclusions.

1. Ìý

   •ÌýÌýÌýÌý HMRC must have evidence which, in its opinion, justifies the making of an assessment. The relevant evidence is 'evidence of facts' which has come to HMRC's knowledge and is sufficient in its opinion to justify making the particular assessment concerned for the particular amount in question. Thus, the relevant opinion is whether HMRC has sufficient evidence, not whether it has sufficient facts².

2. Ìý

   In Weight Watchers³, HMRC had sufficient evidence to make an estimated assessment, but failed to do so within one year of the time it came into possession of such evidence. Instead, it waited until the appellant provided precise figures, and assessed within