Balti Hut (Gloucester) Ltd and Mr Ali v Revenue and Customs (Vat – Assessments : Other): FTTTx 21 Mar 2017

VAT and INCOME TAX – quantum – previous decision in principle allowing the appeals in part – parties unable to agree exact figures – determination by Tribunal of exact figures – taxpayers contending that method directed by Tribunal resulted in ‘negative assessments’ for certain periods, which should be aggregated with assessments for other periods to produce a net result –
Held: No – exact figures for VAT, income tax and penalties determined

Citations:

[2017] UKFTT 231 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 24 March 2022; Ref: scu.581657