- Upper Tribunal case regarding Value Added Tax assessment
- Issue of whether assessment made within time limit under section 73(6)(b) VAT Act 1994
- HMRC assessed Nottingham Forest Football Club Limited for VAT
- Appeal to First-tier Tribunal dismissed
- NFFC appeals to Upper Tribunal on grounds of incorrect tests, burden of proof, and lack of evidence
- Hearing held on 13 December 2023, judgment date 22 May 2024
- Representatives for NFFC and HMRC presented arguments
- Decision based on evidence of facts sufficient in HMRC’s opinion to justify assessment
- Appeal dismissed by Upper Tribunal
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
