UNDERDECLARATION OF TAKINGS – incomplete returns – s.73(1) VAT Act 1994 – whether assessment made to best judgment – Van Boeckel v Customs and Excise Commissioners [1981] STC 290; Rahman v Customs and Excise Commissioners [1998] STC 826.
[2003] UKVAT V18165
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.247566