FTTTx VALUE ADDED TAX – assessments – best judgment – examination of till records – programming of till – whether transactions fully reflected in VAT returns – evidence showing omission of transactions from main records – assessments confirmed – penalties under s 60 VATA 1994 and Sch 24 FA 2007 also confirmed – appeals dismissed
Judges:
John Clark J
Citations:
[2014] UKFTT 632 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 July 2022; Ref: scu.533711