ASSESSMENT – Suppression of takings in restaurant – Test purchases and observations by Customs – Sales found not to have been recorded – Purchase invoices not recorded – No explanation offered by Appellant – Calculation of suppression rate revised and reduced twice – Whether assessment to Commissioners’ best judgment – Yes – VATA 1994 s73(1)
PENALTY – Dishonest conduct – Whether in the circumstances revealed by evidence, Appellant’s conduct dishonest – Yes – VATA 1994 s 60(1)
Citations:
[2006] UKVAT V19597
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 August 2022; Ref: scu.242795
