Uddin and Another v Revenue and Customs: VDT 5 Jul 2007

VDT VALUE ADDED TAX – restaurant – alleged suppression of takings – observations by HMRC officers – whether conclusions made from observations reasonable – yes – no evidence to undermine assessments – appeal dismissed.
PENALTY – dishonest evasion – whether dishonesty established – no other explanation of conduct offered – appeal dismissed

Citations:

[2007] UKVAT V20239

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 July 2022; Ref: scu.259035