VAEC1100 - VAT assessment powers: contents

  1. VAEC1110
    Introduction
  2. VAEC1111
    The law relating to VAT assessments
  3. VAEC1112
    Other legal powers to assess VAT
  4. VAEC1120
    An overview of time limits
  5. VAEC1130
    The law supporting time limits
  6. VAEC1140
    Four and twenty capping time limits rules
  7. VAEC1141
    The two year rule
  8. VAEC1142
    The one year evidence of fact rule
  9. VAEC1143
    The four year rule
  10. VAEC1150
    Assessments for deceased traders time limits
  11. VAEC1160
    Time limits for long first period return assessments
  12. VAEC1180
    Time limits for other assessments
  13. VAEC1190
    How to work out the four and two year span
  14. VAEC1220
    Delay in handling fraud cases
  15. VAEC1230
    Risk of delay
  16. VAEC1240
    Out of time assessments