Lord (T/A Pml Building Services) v Revenue and Customs: FTTTx 3 Aug 2012

VAT – assessment of VAT on undeclared business income – whether deposits into bank account evidence of undeclared income – held yes – whether underdeclaration of turnover in some years evidence of underdeclaration of turnover in earlier years – held yes – whether assessments made to best judgment – held yes – whether VAT loss as result of dishonest evasion of VAT by Appellant – held yes – whether assessments made under extended time limits in time – held yes – appeal dismissed

[2012] UKFTT 489 (TC)
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.466111