(Vat – Assessments : Best Judgment) VALUE ADDED TAX – Takeaway business – Assessed as liable for registration but no longer liable – Assessment raised – Whether assessment to best judgment? – Yes – Whether assessment should be adjusted? – No – Appeal dismissed
Citations:
[2017] UKFTT 169 (TC)
Links:
Jurisdiction:
England and Wales
Citing:
Cited – Van Boeckel v Customs and Excise Commissioners 1981
The court explained the meaning of the requirement that a tax assessment made by the Commissioners should be the ‘best of their judgment’: ‘the Tribunal should not treat an assessment as invalid merely because they disagree as to how the judgment . .
Cited – Pegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 06 February 2022; Ref: scu.578526