Miah v Revenue and Customs: VDT 12 Sep 2005

VAT – ASSESSMENTS – best judgment – allegation that effect of student population on takings of takeaway wrongly ignored by Customs – allegation that results of invigilations were applicable to business when owned by previous trader and should have been disregarded as against the Appellant – allegations rejected – appeal dismissed subject to adjustment of assessments to allow for clerical error

Citations:

[2005] UKVAT V19243

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230211