VAT – best judgment assessment – was it reasonable – yes – was there a taxable supply by the taxpayer to self-employed minicab drivers in respect of the provision of two-way radios and bookings in exchange for ‘circuit fees’ – yes – had output tax been charged on this supply – no – amount of assessment upheld – appeal dismissed
Citations:
[2014] UKFTT 484 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 July 2022; Ref: scu.526842