VDT Assessment – restaurant business founded by A in 1996 – taken over as going concern by B Ltd – A not a director – but became company secretary after lapse of time – dishonesty – invigilation – calculation and assessment from 1996. Period restricted to the time of operation of company – and assessment reduced accordingly.
Whether to best judgement – allegations about conduct of Customs officers in general and in particular – rejected.
Penalty – proved dishonesty of A at the time of a particular invigilation – extent of time in which A had engaged in dishonest conduct – no evidence before company formation: penalty restricted.
Judges:
T Gordon Coutts, QC
Citations:
[2005] UKVAT V19135
Links:
VAT
Updated: 04 July 2022; Ref: scu.230173