Hung (T/A Hong Kong) v Customs and Excise: VDT 21 Jun 2004

VDT Value Added Tax – Section 73(1) VATA 1994 – assessment made to best judgment – method of calculating under-declared VAT – whether method used by Commissioners was so unreasonable that resulting assessment was not made to the best of their judgment – no – whether additional factors not made known by Appellant to Commissioners should be taken into account so as to reduce the assessment – yes – appeal dismissed – directions to reduce the assessment

Citations:

[2004] UKVAT V18664

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199169