VAT – alcohol trading – best judgment assessments carried no appeal right as no VAT returns had been submitted – appeal only against decision appellant should have been VAT registered – cash deposits into supplier’s bank account – appellant claiming to act as principal in purchasing and selling within a French bonded warehouse without an account at the warehouse – whether evidence showed supplies outside the UK.
[2021] UKFTT 149 (TC)
Bailii
England and Wales
Updated: 01 October 2021; Ref: scu.663724
