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VAEC5540 | VAT assessments: types of assessment: protective assessments: what happens when the litigation is finally decided

From HM Revenue & Customs · VAT Assessments and Error Correction

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

If HMRC’s view of the law is

  • upheld, the debt established by the protective assessments should be enforced.

  • not upheld, any protective assessments should be reduced or withdrawn, as appropriate.