In S Rasul v HMRC [2017] UKUT 357 (12 September 2017) the UT accepted that although HMRC had not obtained any new evidence after 9 March 2009 the one year clock for the making of an assessment had only started ticking in April 2010.
The issue was whether assessments issued by HMRC on 9 March 2011 for VAT due for periods ending before 9 March 2009 were made within the time limit of VATA 1994 s 73(6)(b). This provides that an assessment must be made no later than ‘one year after evidence of facts sufficient in the opinion of the Commissioners to justify the making the assessment came to their knowledge’.
The FTT had found that the last piece of evidence of sufficient weight of the fact that the ‘total’ column in the taxpayer’s diaries did not include the mobile phone and top up takings was the information...
