VAT ASSESSMENT: Appellant proprietor of a public house – reasonable grounds for suspecting under declaration of sales – gross takings below the norm for other public houses in the same area – assessment for unpaid VAT based on two weeks taking – Appellant deliberately failed to co-operate with the investigation by not responding to requests for additional information – Respondents considered fairly all material placed before them and came to a decision on that material which was reasonable and not arbitrary – the assessment was to best judgment and accurate – Appeal dismissed – costs order made against the Appellant.
Citations:
[2006] UKVAT V19657
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 September 2022; Ref: scu.244156