Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act 1970, Sch 24 Finance Act 2007

Citations:

[2022] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT

Updated: 24 April 2022; Ref: scu.675660