36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
A Subhan, M Uddin & M Mustak (t/a Jube Raj) – VAT Tribunal

This was a preliminary hearing on a matter raised by the Appellant. It concerned the point when an assessment to VAT is “made” for the purpose of the legislation. The Tribunal declined to follow the Edinburgh VAT Tribunal in the Royal Bank of Scotland case and held that an assessment is made when the officer decides on the amount to be entered and enters on Form 641 which he then signs and checks.

Hugh McKay, instructed by the Solicitor of Customs & Excise, for the Respondent

Latest news:

Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
Gray’s Inn Tax Chambers has been nominated in the Chambers UK Bar Awards 2022
Gray’s Inn Tax Chambers are delighted to have been have been nominated for Tax Set of the Year.
31 Aug 2022
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review