FTTTx VALUE ADDED TAX – best judgement- tour operators margin scheme (TOMS) – appellant not applying TOMS since 1988 – numerous visits over the years – officers failed to explain scheme and raise assessments – appellant accepted TOMS applies – calculation by respondents incorrect – suggested margin percentage incorrect – assessment consequently not to best judgment – appeal allowed – no costs awarded.
Citations:
[2009] UKFTT 383 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.409175