FTTTx Value Added Tax – Best judgment – Restaurants (takeaway and eat in) – Whether agreement on zero/standard rated supplies pursuant to Reg.67(1) VAT Regs – Yes – Whether two days invigilation sufficient to make best judgment assessment – Yes – Appeal partly allowed.
[2009] UKFTT 83 (TC)
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.409014