Akbars Balti Restaurant Ltd v Revenue and Customs: VDT 5 Sep 2006

VALUE ADDED TAX – restaurant – observation of numbers of customers – whether observations accurate – yes, with some adjustment – calculated meal value – whether realistic – whether calculated takings capable of reconciliation with declarations – conclusion that there was suppression of takings in early period of observation diminishing in later months – assessment adjusted by elimination of two periods – parties left to agree figures for remaining periods – appeal allowed in part

Citations:

[2006] UKVAT V19761

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.246091