HMRC Brief 40/13 on Indirect Tax Assessments

Following court rulings HMRC have published Brief 40/13 on the making of assessments to VAT and excise, plus the withdrawal of their previous Notices 915 and 208 on these areas. Their detailed guidance and views can now be found in the published HMRC manuals, VAT assessments and error correction, VAT time limits and excise assessments interim guidance.

Eamon McNicholas
Tax Barrister, Accountant

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About Eamon McNicholas

Tax Barrister, Accountant www.EamonMcNicholas.com
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