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:
Jurisdiction:
England and Wales
VAT
Updated: 06 August 2022; Ref: scu.247563