VAT – Chinese takeaway – assessment of tax on takings alleged suppressed following test eats, internal observations and external observations of appellants’ premises – held assessments to best judgment – appeal dismissed
VAT – civil evasive penalty – penalty instigated by 10 per cent for appellants co-operation in determination of the amount of tax penalty confirmed in mitigated amount – appeal dismissed
Citations:
[2006] UKVAT V19642
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 September 2022; Ref: scu.243265