VAT – ASSESSMENTS -CANCELLATION OF REGISTRATION – Suppressed sales – two separate records kept for takings – one used for VAT return – satisfied on evidence that the combination of the two records represented the true daily takings – suppressed sales found – application for cancellation made by one of the directors – were the Commissioners permitted to cancel knowing there was a dispute between directors – found that Commissioners cancelled registration under their own powers which was not based on the application but on the Company ceasing to trade – Appeal Dismissed
Citations:
[2005] UKVAT V19139
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.229573