FTTTx S73 Assessment: Partnership; one partner bankrupt; appeal proceeding in name of one partner only; repayment claims credibility check; mark-ups on fast selling lines not in line with expected outcomes; local convenience store; unlikely patterns of trading; no adherence to any accepted retail scheme; assessment upheld.
Citations:
[2009] UKFTT 48 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 July 2022; Ref: scu.373596