HMRC may assess the amount of tax due from a person to the best of its judgement and notify the taxpayer where it considers that the returns are incomplete or incorrect1. The tax concerned may comprise an understatement of output tax and/or an overstatement of input tax. In either case, a person who disagrees with an assessment has a right of appeal to a VAT tribunal against the assessment itself or the amount of it2.
The burden of proof is, in most cases
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:32