Enfield Tandoori Ltd v Revenue and Customs (VAT – Assessments : Best Judgment): FTTTx 16 May 2016

FTTTx VAT – s 73 VATA – whether restaurant takings under-declared – assessment of takings by HMRC following observations and examination of records – whether HMRC correct to assess to best judgment – yes – whether quantum correct – no – assessment reduced and appeal allowed in part

[2016] UKFTT 336 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564826