Ahmad and Another v Revenue and Customs (Appeals v Assessments and Penalties – Requirements for The Contents of Witness Statements): FTTTx 7 Nov 2019

VAT – appeals against assessments and penalties- requirements for the contents of witness statements to be in witness’ own words considered- restaurants and zero rated supply of cold food – fabricated invoices – best judgement – Khan v Commissioners for HM Revenue and Customs [2006] EWCA Civ 89 and Pegasus Birds Ltd v Commissioners of HM Revenue and Customs [2004] EWCA Civ 1015 considered and applied. Appeals dismissed.

Citations:

[2019] UKFTT 682 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 December 2022; Ref: scu.646876