Checkpoint Systems (UK) Ltd v Revenue and Customs: VDT 16 Jun 2005

Assessment – Quantum – Appellant’s records defective – Assessments based on turnover in accounts – Evidence by auditor that turnover overstated – Material insufficient to satisfy burden of proof – Appeal dismissed

[2005] UKVAT V19121
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.229565