Calvey v Revenue and Customs: VDT 20 Feb 2007

VAT – ASSESSMENTS – best judgment – no appearance by Appellant – assessment made to correct output tax declared having regard to sales invoices left out of account, discrepancies in gross takings and excessive input tax claims – assessment found to be in order – appeal dismissed with costs summarily assessed

Citations:

[2007] UKVAT V20054

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250493