VAT ASSESSMENT – Appellants supplying design services to a company controlled by the owner of the Appellants – Respondent’s assessment on draft accounts supplied by the Appellants – satisfied that the Appellants’ accountant assured the Respondents that there would be no material alterations to the draft accounts – replacement returns inaccurate – Appellants have failed to satisfy the Tribunal on the balance of probabilities that the assessments were incorrect – Appeal dismissed.
Citations:
[2006] UKVAT V19772
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 October 2022; Ref: scu.246110