VAT – PENALTIES – evasion – fish and chip shop – assessments arrived at from contents of till rolls showing takings – taxpayer contended that till used for calculations and so rolls should not have been used as evidence of takings – taxpayer disbelieved – insufficient mitigation for co-operation – penalty upheld but assessments reduced – appeal allowed in part
[2005] UKVAT V19296
Bailii
England and Wales
VAT
Updated: 13 December 2021; Ref: scu.237986