VAT – best judgment assessment based on test eats, Z readings and invigilation exercises – assessment to best judgment? – yes – displaced? – no – assessment in time notwithstanding 2016 review of Z readings and HMRC acknowledgement that they should have undertaken an invigilation exercise to follow up those Z readings but failed to do so due to pressure of work – no assessment at that time – Pegasus Birds at first instance [1999] BVC 56 considered – perverse or unreasonable? – no -appeal dismissed
Citations:
[2022] UKFTT 232 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 September 2022; Ref: scu.680647
