VAT – ASSESSMENTS – best judgment – cafe and takeaway business – proportion of standard-rated supplies – method of basing assessments on evidence of self-invigilation sheets approved – method of increasing declared takings on ground of alleged suppression based on proportion of missing readings in sequence of ‘z’ readings disapproved a- appeal against assessments allowed in part
VAT – REGISTRATION – liability for – application to deregister – level of trade allegedly beneath threshold – evidence lacking – appeal dismissed
Citations:
[2007] UKVAT V20214
Links:
VAT
Updated: 25 April 2022; Ref: scu.258963