NOTTINGHAM FOREST FOOTBALL CLUB LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00145 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE GREG SINFIELD and JUDGE NICHOLAS PAINES KC on 22 May 2024
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Procedure - Value Added Tax - section 73(6)(b) VAT Act 1994 - correct test for whether assessment made one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment came to their knowledge - burden of proof - Edwards v Bairstow challenge - appeal dismissed