Mithras (Wine Bar) Ltd v Her Majesty’s Revenue and Customs: FTTTx 1 May 2009

FTTTx Value Added Tax – Best judgment – Restaurants (takeaway and eat in) – Whether agreement on zero/standard rated supplies pursuant to Reg.67(1) VAT Regs – Yes – Whether two days invigilation sufficient to make best judgment assessment – Yes – Appeal partly allowed

Citations:

[2009] UKFTT 83 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373658