VDT VALUE ADDED TAX – Assessment – Eat-in and Takeaway restaurant – No system in place for ensuring all bills accounted for – Observations made by Customs officers – Cashing-up observed on separate occasion – Appellant did not request officers’ presence for cross-examination – No evidence provided by Appellant to account for discrepancies found by officers – Assessment made to best judgment – Appeal dismissed
Judges:
J C Gort
Citations:
[2008] UKVAT V20652
Links:
VAT
Updated: 14 July 2022; Ref: scu.267502