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Queenspice Ltd v HM Reveue and Customs: UTTC 16 Mar 2011

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 September 2022; Ref: scu.440815

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