Granger v Revenue and Customs: FTTTx 10 May 2012

FTTTx VAT – ASSESSMENT – Unexplained discrepancies between SAGE records and VAT returns – No evidence substantiating some of the Appellant’s input tax claims – Assessment derived from the figures in the SAGE records – HMRC’s assessment rational and reasonable – Misdeclaration penalty correctly calculated – no mitigating circumstances – Appeal dismissed

Citations:

[2012] UKFTT 373 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462742