ASSESSMENTS – Best judgment – Nil returns rendered in periods in which sales took place – Sums paid into bank account treated as consideration for sales – No evidence produced by Appellant to prove otherwise – Admission by Appellant that some tax due – Allegation of bad faith on part of assessing officer – Whether assessments to best judgment – Yes – Appeal dismissed – VATA 1994, s 73(1)
[2004] UKVAT V18782
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.216484
