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Gooch Technology Ltd v Revenue and Customs (VAT – Alcohol Trading): FTTTx 10 May 2021

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 br>

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