VAT – tax assessments – no appearance by appellant and no challenge to tax assessed – appeal dismissed
VAT – civil evasion penalty – finding that evasion proved and inference drawn that it was dishonest – reduction in assessment for production of documents – appeal substantially dismissed by HMRC application for costs refused as result of their refusal to supply appellant with observation and test eating results
Citations:
[2006] UKVAT V19565
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 July 2022; Ref: scu.241878