VAT – takeaway food shop -appellant unregistered – commissioners enquiries indicated ought to have been registered – appellant invited to apply for registration – having applied and been registered rendering of returns showing no liability to tax – assessment in default of proper returns by taxpayer based on appellant’s own takings figures – assessments held to be to best judgment – appeal dismissed
Citations:
[2006] UKVAT V19883
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 July 2022; Ref: scu.249793