HMRC have updated their VAT Assessments and Error Correction manual under the heading of “Power of assessment: Evidence of fact: Tax cases defining sufficient” (VAEC 1341). The guidance is concerned with the question of whether HMRC “have evidence of facts sufficient to justify the making of the assessment”.
The amendment is a short reference confirming that the principles outlined in the existing HMRC guidance “were reaffirmed by the Supreme Court in DCM (Optical Holdings) Ltd [2022] UKSC [26]”.
The guidance applies the legal principles set out in the Pegasus Birds case.
https://www.gov.uk/hmrc-internal-manuals/vat-assessments-and-error-correction/vaec1341
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