Value Added Tax – under-declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to ‘cash ups’ – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.
Citations:
[2011] UKUT 111 (TCC), [2011] STC 1457, [2011] BVC 1623, [2011] STI 1216
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 September 2022; Ref: scu.440815