ASSESSMENT – Best judgment – Failure to render returns after compulsory registration – Admission of suppression of takings over limited period – Whether Commissioners considered all material before them – Whether officer acted dishonestly – No – Whether assessment to best judgment – Yes – Consideration of quantum – VATA 1994, s.73
PENALTY – Dishonest evasion – Admission of suppression of takings over limited period – Penalty imposed on basis of dishonest evasion over whole 8-year period of assessment – Whether burden of proof discharged – VATA 1994, s.60
[2004] UKVAT V18800
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.219011
