VAT ASSESSMENT: Appellants proprietors of three fish and chip shops – Respondents assessment for unpaid VAT based on suppression of sales which was denied by the Appellants – convincing evidence of under declaration of VAT – the quantum assessed based on reliable information – Respondents assessed the correct amount of tax – the assessment for 03/96 made on 17 March 1999 within the three year time cap (Courts PLC considered) – Appeal dismissed
Citations:
[2006] UKVAT V19546
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.241860