Tarafdar (T/A Shah Indian Cuisine) v Revenue and Customs: FTTTx 22 Jul 2013

FTTTx VALUE ADDED TAX – under-declaration of input tax – whether assessment made to best judgment – whether fatal flaws in calculation method used – HMRC withdrawing assessment and vacating proceedings – whether acted unreasonably in pursuing assessment – application for costs – application refused

[2013] UKFTT 398 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515195