Harris v The Commissioners of Customs and Excise: VDT 7 May 2003

ASSESSMENT – Bank statements reflected greater income than shown on returns – No explanation and no sales figures produced – Whether best judgment
COSTS – Previous hearing order made that Appellant pay – Respondents had applied for hearing in absence Appellant under Rule 26(1) Tribunal Rules 1986 – Statement of Case did not reflect true position – Previous order set aside

Citations:

[2003] UKVAT V18120

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.247563