Rowson v Customs and Excise: VDT 16 Jul 2004

VDT VALUE ADDED TAX – input tax – improbable claims – claims rejected in full even though some input tax credit likely to be appropriate – no evidence to support claim produced – whether rejection reasonable – yes – output tax admitted not to have been declared – further assessment reasonable – appeal dismissed
VALUE ADDED TAX – misdeclaration penalty – no grounds for mitigation advanced – appeal dismissed

Citations:

[2004] UKVAT V18700

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199707