Pars and others (T/A De-Niros) v Customs and Excise: VDT 30 Jun 2004

VDT VALUE ADDED TAX – assessment – take-away restaurant – delivery service – observations of customers – cashing-up exercise – whether suppression of sales demonstrated – yes- whether apparent discrepancies accounted for by advertising exercise – no – assessment reduced in part
VALUE ADDED TAX- penalty for dishonest evasion – whether sales suppressed – yes – whether dishonesty established – yes – penalty reduced to reflect reduction in assessment – mitigation- no additional reduction

Citations:

[2004] UK V18674

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199180