Supreme Court dismisses taxpayer’s appeals concerning the validity of a VAT assessment and HMRC’s power to reduce VAT credits claimed in a return (DCM (Optical Holdings) Ltd v HMRC (Scotland))

Published on: 13 October 2022

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Article summary

The Supreme Court has unanimously rejected the taxpayer’s appeals in the case of DCM (Optical Holdings). The Court held that HMRC had raised the relevant VAT assessment within the time limit set out in.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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