Value Added Tax – Assessments in respect of under-declarations of gross takings of a wine-bar – the requirement of best judgment on the part of the HMRC officer making the assessment and the burden of proof on the Appellant to demonstrate that the Assessment was wrong or excessive – Appeal dismissed
[2008] UKVAT V20573
Bailii
England and Wales
Updated: 15 October 2021; Ref: scu.267438