Romasave (Property Services) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0254 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Falk on 27 May 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 27 May 2015

Read the full decision in (Romasave (Property Services) Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0254 (TCC).

VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of assessment – whether FTT made an error of law in taking into account an earlier decision of the tribunal that had been set aside in permitting an appeal to proceed out of time.

Published 1 December 2016