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:
Jurisdiction:
England and Wales
VAT
Updated: 07 December 2022; Ref: scu.646876