Subway (Staines Central) Ltd v Revenue and Customs: FTTTx 13 Nov 2020

VAT – assessment under s73 VATA – standard rated sales incorrectly recorded as zero rated – output tax under-declared – whether assessment made to best judgment – yes – whether assessment displaced by appellant – no – appeal dismissed

Citations:

[2020] UKFTT 468 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.656870