Europa Plaza Developments Ltd v Revenue and Customs: VDT 29 Jul 2005

Assessment; restaurant; suppression of takings; quantum of assessment; evidence of observations on one Wednesday and one Saturday; no suppression on Wednesday found; significant suppression on Saturday found; whether inference of suppression over whole period of trading could be drawn from one night’s observations; no; whether inference of suppression on Saturdays could be drawn; yes; assessment to be reduced in accordance with Findings of the Tribunal; Value Added Tax 1994 section 73(1).

[2005] UKVAT V19196
England and Wales


Updated: 30 November 2021; Ref: scu.229616