VAEC1100 - VAT assessment powers: contents
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VAEC1110Introduction
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VAEC1111The law relating to VAT assessments
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VAEC1112Other legal powers to assess VAT
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VAEC1120An overview of time limits
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VAEC1130The law supporting time limits
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VAEC1140Four and twenty capping time limits rules
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VAEC1141The two year rule
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VAEC1142The one year evidence of fact rule
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VAEC1143The four year rule
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VAEC1150Assessments for deceased traders time limits
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VAEC1160Time limits for long first period return assessments
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VAEC1180Time limits for other assessments
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VAEC1190How to work out the four and two year span
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VAEC1220Delay in handling fraud cases
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VAEC1230Risk of delay
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VAEC1240Out of time assessments