FTTTx EXCISE DUTY APPEAL – whether understatement of betting duty/income – no -whether amount of duty assessed to best judgement of HMRC – no – whether on the facts assessments issued within one year from the time when the facts sufficient in HMRC’s opinion to justify making assessments came to their notice – yes. Appeal allowed in part.
[2014] UKFTT 855 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 December 2021; Ref: scu.536401