The legislation requires the amount assessed to be notified to the person concerned but is silent on the manner in which this must be done. The principle to be applied is that a 'taxpayer is entitled to be informed in reasonably clear terms of the effect of the assessment'1. The courts seem to have accepted2 that the following constituted the minimum requirements which must be contained in a notification:
- Ìý
•ÌýÌýÌýÌý the name of the taxpayer
- Ìý
•ÌýÌýÌýÌý the amount of tax due
- Ìý
•ÌýÌýÌýÌý the reason for the assessment, and
- Ìý
•ÌýÌýÌýÌý the period of time to which it relates
From the decided cases, it appears that incomplete information on the following matters may affect the validity of notification of an assessment.
Date when the VAT assessment is made
The legislation does not require a notice of assessment to be dated3. In a case where an undated document headed 'Remittance Advice' was handed to the trader concerned, the
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Web page updated on 17 Mar 2025 15:21