Vat – Assessments : Best Judgment – Food takeaway – Sale of business by First Appellant to Second Appellant – Was Second Appellant’s turnover in excess of registration threshold? – Best judgment – Yes – Was HMRC’s registration of NNS correct? – Yes – Was this a Transfer of a Going Concern from First Appellant to Second Appellant? – Yes – Back calculation of Second Appellant’s turnover to First Appellant – Was this to best judgment? – Yes – Was First Appellant Liable No Longer Liable? – Yes – Should First Appellant’s appeal against the Assessment be struck out in the absence of First Appellant making a return: VAT Act 1994 section 83(1)(p)(i)? – Yes – Appeal of First Appellant against Registration Decision dismissed – Appeal of First Appellant against Assessment struck-out (but, if not struck-out, would nonetheless have been dismissed) – Appeal of Second Appellant against Registration Decision dismissed
[2020] UKFTT 319 (TC)
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.653166 br>