A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment. Citations: Times 28-Dec-1998, Gazette 10-Feb-1999 Statutes: Value Added Tax Act 1994 73(1) VAT Updated: … Continue reading Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999
FTTTx VAT – Time limit for making assessments – section 76(6) VATA – HMRC requested information after the expiry of the 2-year period provided for by section 76(6)(a), when they could have requested it within . .
VDT ASSESSMENT -whether amount of tax due assessed to the best judgment of Customs – whether assessment excessive – appeal dismissed – VATA 1994 s73(1) . .
VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissedCIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value … Continue reading Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006
VDT Value Added Tax – Section 73(1) VATA 1994 – assessment made to best judgment – method of calculating under-declared VAT – whether method used by Commissioners was so unreasonable that resulting assessment was not made to the best of their judgment – no – whether additional factors not made known by Appellant to Commissioners … Continue reading Hung (T/A Hong Kong) v Customs and Excise: VDT 21 Jun 2004
The taxpayer appealed aganst rejection of his objection to an assessment to VAT Judges: Brooke, Chadwick, LJJ, Bodey J Citations:  EWCA Civ 1881,  STC 150 Links: Bailii Statutes: Value Added Tax Regulations 1995, Value Added Tax Act 1994 1 4 73(1) Jurisdiction: England and Wales Citing: Appeal from – Rahman T/A Khayam Restaurant … Continue reading Rahman v Commissioners of Customs and Excise: CA 20 Dec 2002
UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine . .