In Kingsley Douglas v HMRC UKUT 0163, the Upper Tribunal (UT) dismissed the appeal against ‘best judgement’ VAT assessments upheld by the First Tier Tribunal (FTT). The UT found all the evidence had been properly taken into account by the FTT. The assessments were made under section 73 VATA 1994 whereby HMRC can assess VAT amounts to the ‘Best of their judgement’ where it appears a return is incomplete or incorrect.
Source: rossmartin.co.uk
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