VAT ASSESSMENT – Chinese takeaway – suspected suppression of sales figures – Respondents decide on a suppression rate of 54.04 per cent derived from test purchases and observations during a ten month period -Appellant admits suppression but at a lower rate – Appellant’s calculations unconvincing – Respondents suppression rate based on firm evidence – Appeal dismissed – Assessment in the sum of pounds 44,422 plus interest upheld – Order for costs made against the Appellant for misusing Tribunal procedure by deliberately not attending the Tribunal.
MISDECLARATION PENALTY – Appeal dismissed in consequence of dismissal of the substantive Appeal
Citations:
[2006] UKVAT V19491
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239027