VAT – section 73 of Value Added Tax Act 1994 – whether assessment to best judgment – whether the quantum of the assessment to be varied – Tribunal’s appellate jurisdiction in relation to quantum under section 83 – Van Boeckel, Rahman and Mithras – methodology in quantifying shortfall – evaluation of evidence as alternative basis of assessment – whether duplication relevant – appeal allowed in part
[2019] UKFTT 663 (TC)
Bailii
England and Wales
Updated: 29 September 2021; Ref: scu.646872