VAT – ASSESSMENT and VOLUNTARY DISCLOSURE – dispute concerned the proportion of standard rated food sales – HMRC’s assessment based on the Appellant’s records – Appellant adduced no persuasive evidence to undermine the assessment or support his voluntary disclosure – Appeal dismissed
[2009] UKFTT 240 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.409061 br>