Miah (T/A the Gandhi) v Revenue and Customs: VDT 9 Aug 2005

ASSESSMENT – based on observations of restaurant – approved subject to some recalculation
CIVIL EVASION PENALTY – whether dishonest – yes – mitigation not increased – appeal dismissed

Citations:

[2005] UKVAT V19215

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230194