VAT – ASSESSMENTS – best judgment – no appearance by Appellant – assessment made to correct output tax declared having regard to sales invoices left out of account, discrepancies in gross takings and excessive input tax claims – assessment found to be in order – appeal dismissed with costs summarily assessed
Citations:
[2007] UKVAT V20054
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.250493