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Sanjeevraj (T/A Cambridge Food and Wine) v Revenue and Customs: FTTTx 3 Sep 2014

VALUE ADDED TAX – assessment under section 73 VATA – under-declared takings – clearly there were under-declared takings – what the correct amount of the assessment ought to be having regard to the evidence – found the correct amount was less than the amount assessed and the assessment reduced accordingly – appeal allowed in part

[2014] UKFTT 871 (TC)
Bailii
England and Wales

VAT

Updated: 21 December 2021; Ref: scu.536511

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