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:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230211