FTTTX EXCISE DUTY – Appellant unable to produce amusement machine licence for period between expiry of previous licence and receipt of application for new licence following issue of a default notice – Default licence and ‘best judgement’ assessment issued – Whether HMRC entitled to issue default licence – Yes – Whether HMRC had acted perversely or in bad faith in making assessment – No – Whether taxpayer had shown assessments were wrong – No – Appeal dismissed
[2013] UKFTT 393 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.514184
