Serla Ltd v Revenue and Customs: FTTTx 25 Jun 2014

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 July 2022; Ref: scu.533711