Where a person has failed to make any returns required under this Act (or under any provision repealed by this Act) or to keep any documents and afford the facilities necessary to verify such returns or where it appears to the Commissioners that such returns are incomplete or incorrect, they may assess the amount of VAT due from him to the best of their judgment and notify it to him.
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We follow Judge Cannan’s example in his Golden Cube decision that “the principal issue on the appeal therefore is whether the Assessment is excessive.” In the absence of any evidence that the Company’s receipts averaged an additional amount of almost £5,200.00 per day we have come to the conclusion that the assessment is excessive.
Source: bailii.org
