FTTTx VAT – Indian restaurant – assessments to tax allegedly undeclared – whether assessments to best judgment – yes – whether quantum should be reduced – on facts – yes – appeal substantially dismissed
Civil evasion penalty – penalty mitigated by 10 per cent for Appellant’s co-operation in determination of true liability to tax – whether HMRC established on balance of probabilities that appellant dishonestly evaded tax in failing to declare true value of takings – yes – mitigated penalty as reduced in line with tax assessment confirmed – appeal substantially dismissed
Citations:
[2009] UKFTT 244 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.409057
