Spice of Lyefe v Customs and Excise: VDT 21 Jan 2005

VDT VALUE ADDED TAX – restaurant and take-away business – test meals and observations – whether evidence gleaned by Respondents reliable – yes – whether theft of takings by member of staff relevant – no – whether evidence of free meals adequate – no – no basis for reduction of amount assessed – appeal dismissed

Citations:

[2005] UKVAT V18918

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222075