Coolbreeze Ltd v Customs and Excise: VDT 9 Dec 2004

VALUE ADDED TAX – assessment covering period of five years – whether partially out of time – VATA 1994 s 77(4) – whether dishonesty established – yes – whether assessment based on reliable method – yes- appeal dismissed

Citations:

[2004] UKVAT V18933

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.230220