VAT – assessment under s73 VATA – standard rated sales incorrectly recorded as zero rated – output tax under-declared – whether assessment made to best judgment – yes – whether assessment displaced by appellant – no – appeal dismissed.
Source: bailii.org
Latest Posts in "United Kingdom"
- Nutella Biscuits Win VAT Exemption: Tribunal Rules Chocolate Is Filling, Not Coating
- UK Tribunal Clarifies VAT Exemption for Welsh-Regulated Private Welfare Services in Supported Living Case
- Employment Agency’s Reimbursed Medical Staff Costs Not Exempt from VAT, Tribunal Rules
- VAT Exemption for Welfare Services Applies to Both English and Welsh Operations, Tribunal Rules
- HMRC Updates VAT Deduction Rules for Overseas Insurance Intermediary Services After Tribunal Decision
