Douglas v Revenue and Customs: UTTC 13 Jul 2021

VALUE ADDED TAX – best judgment assessment – whether FTT erred in making factual findings beyond the agreed issues – whether FTT failed to take into account relevant evidence – whether FTT made a finding not available to it on the evidence – appeal dismissed

Citations:

[2021] UKUT 163 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.671195