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Pham (T/A the Ber Strete Gates) v Revenue and Customs: VDT 21 Aug 2007

VAT – assessment – best judgment – computation by HMRS based on mark-up – burden of proof on Appellant – evidence of misappropriation – determination of assessment

Citations:

[2007] UKVAT V20348

Links:

Bailii

VAT

Updated: 12 July 2022; Ref: scu.262419

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