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:
Jurisdiction:
England and Wales
VAT, Corporation Tax
Updated: 30 July 2022; Ref: scu.679648