VAT
Does HMRC’s “best judgement” reflect the facts?
Following a compliance visit, your client might receive an assessment based on the officer’s “best judgement”. But is it always valid in practice and how can it be challenged if you think the officer has assessed the wrong amount of VAT?
Login
Subscribe
Access to this part of
Tips & Advice Business Database is only available to subscribers.
Don't have a subscription?
Subscribe now for immediate access to all the features.
