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Sophie Holdings Limited v Commissioners for Her Majesty’s Revenue and Customs – First-Tier Tribunal (Tax)

Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – s.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed

Hui Ling McCarthy appeared for the Appellant

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