Quality Convenience Store Ltd v Revenue and Customs: FTTTx 29 Jun 2022

VAT and Corporation Tax – HMRC assessments to both based on their view that the appellant had supressed its takings by use of the no sales and 1p sales buttons on its tills – assessments to best judgment? – yes – penalty assessments based on deliberate behaviour – has appellant shown the assessments to be incorrect? – yes – appeals allowed

Citations:

[2022] UKFTT 207 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Corporation Tax

Updated: 30 July 2022; Ref: scu.679648