Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006

VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissed
CIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value Added Tax Act 1994, s.60(1) – Appeal dismissed

Citations:

[2006] UKVAT V19527

Links:

Bailii

Statutes:

Value Added Tax Act 1994 60(1) 73(1)

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.241234