ASSESSMENT – Commissions for introducing clients following accidents in motor cars – satisfied that the Appellant failed to account for VAT on the commissions – no self billing arrangements in force – prompt discount scheme did not apply – assessment based on information in the Appellant’s records – assessing officer had regard to the Appellant’s representations – Appeal dismissed
[2008] UKVAT V20517
Bailii
England and Wales
VAT
Updated: 07 December 2021; Ref: scu.263923