Hajishoreh (T/A Pizza 1) and Others v Revenue and Customs: FTTTx 6 May 2009

FTTTX VALUE ADDED TAX – assessments – dishonest evasion – take away food outlets – test purchases, cashing up and analysis of Z-readings – conclusion that takings understated – assessments made to recover tax – one business unregistered – whether registration threshold exceeded – yes – whether assessments undermined by claims of errors, hoax calls and closure of nearby competitors – evidence of such factors tenuous – assessments upheld
DISHONESTY PENALTY – whether dishonesty established – yes – whether mitigation allowed by respondents adequate – yes – appeal dismissed

Citations:

[2009] UKFTT 90 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373644