FTTTx VAT – Notice of Assessment – Appellant farmer – legitimate user of rebated diesel fuel – road vehicle detected with rebated fuel in running tanks – audit exercise – availability of invoices or receipts to establish purchases of Derv in Republic of Ireland – records not kept – Notice of Assessment – gaps in analysis for audit purposes – appeal – explanation forthcoming – assessment adjusted downwards – appeal allowed to that extent
Citations:
[2009] UKFTT 41 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 August 2022; Ref: scu.373621