United Kingdom First-tier Tribunal (Tax) 8 April 2009, 2009] UKFTT 42 (TC) (Bestline Data Ltd v Her Majesty's Revenue & Customs)

In this appeal by Bestline Data Ltd (“Bestline”), I am required to decide as a preliminary point whether an assessment to VAT of £16,473,346 notified to it in Form 152A by HM Customs and Excise (“HMCE”) on 24 July 2001 is valid. If it is not, then Bestline’s appeal will stand allowed.