VALUE ADDED TAX – assessments for VAT on under declared takings – assessments in time and to best judgment – assessments not displaced and upheld – penalty for deliberate and concealed inaccuracies – held neither but inaccuracies were careless – penalty reduced.
Citations:
[2020] UKFTT 70 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 November 2022; Ref: scu.649151