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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

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