Dharni and Another (T/A Cooper Lane Post Office) v Revenue and Customs: VDT 11 Jul 2007

VDT VAT – ASSESSMENTS – best judgment – discrepancies between recorded takings and evidence of till rolls – general store and sub-post office carried on at same premises – post office-side takings audited but general store takings not reconciled – amended assessments held justified on basis that money must have been taken from till – appeal dismissed

Citations:

[2007] UKVAT V20246

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.259010