VAT – Notice of Assessment – Appellant contractor – underdeclaration of output tax revealed upon investigation – Notice of Assessment – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form – absence of receipts – absence of other proofs of payment – Appellant claims entitlement to input tax – Whether or not assessment made to best judgment -Value Added Tax Act 1994 s 24[6] – VAT Regulations 1995 Regs 13, 14[1] and 29[2] – appeal dismissed
Citations:
[2009] UKFTT 310 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.409127
