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:

Ben Blades joins Chambers
Gray’s Inn Tax Chambers are delighted to announce that Ben Blades has accepted offers of tenancy with us.
03 Apr 2022
Michael Jones was appointed Queen’s Counsel
Following his successful application for Silk, Michael was formally appointed in 2021.
18 Dec 2020
GITC Review
The 2021 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 a fax to (+44)(0)20 7831 9017 or an email to the Senior Clerk.
Read review