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Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment)

[2024] UKFTT 545

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th June, 2024

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Infinity Distribution Ltd (In Administration) and Revenue and Customs	[2019] UKUT 405	United Kingdom Upper Tribunal	United Kingdom	30 Dec 2019	BAILII		2
Ahmad v HMRC	[2019] UKFTT 682	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2019	BAILII		2
Ivey v Genting Casinos (UK) Ltd	[2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134	United Kingdom Supreme Court	United Kingdom	25 Oct 2017	BAILII		296
Khan v Revenue and Customs	[2006] EWCA Civ 89	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2006	BAILII		35
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104

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