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Bustard v Revenue and Customs (Vat – Assessments : Best Judgment): FTTTx 23 Oct 2015

FTTTX VAT and Income tax – whether turnover under declared – assessment of turnover and profits for five year period by HMRC using business economics exercise and mark-up of purchases – Appellant providing a sales re-statement exercise based on a detailed analysis of primary records for one full year – whether HMRC correctly assessed turnover and profits to best judgement – no – appeal allowed

[2015] UKFTT 546 (TC)
Bailii
England and Wales

VAT

Updated: 07 January 2022; Ref: scu.556395

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