Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
26.5Power to Raise Assessments, Estimate Liability, and to Refuse Claims
VATCA s111
Revenue are empowered to raise an assessment in respect of VAT under s111 VATCA where they believe:
•VAT has...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.