VALUE ADDED TAX – whether the appellant or his brother was the correct person to assess for allegedly underdeclared VAT on outputs from a cafe business – found the taxpayer had not shown that his brother and not himself was the owner of the business – whether the assessment was to the assessing officer’s best judgment – held not – criticisms of her methodology – the tribunal exercised its own judgment to reduce the amount assessed – appeal allowed in part
Citations:
[2011] UKFTT 762 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 October 2022; Ref: scu.450877
