PEPPERMINT FOODS LIMITED v Revenue & Customs (VAT - best judgment assessment based on test eats, Z readings and invigilation exercises) [2022] UKFTT 232 (TC) (28 July 2022)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PEPPERMINT FOODS LIMITED v Revenue & Customs (VAT - best judgment assessment based on test eats, Z readings and invigilation exercises) [2022] UKFTT 232 (TC) (28 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08553.html
Cite as: [2022] UKFTT 232 (TC)

[New search] [Contents list] [Printable PDF version] [Help]

Decision Number:	TC 08553
Appellant:	PEPPERMINT FOODS LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	28/07/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - best judgment assessment based on test eats, Z readings and invigilation exercises - assessment to best judgment? - yes - displaced? - no - assessment in time notwithstanding 2016 review of Z readings and HMRC acknowledgement that they should have undertaken an invigilation exercise to follow up those Z readings but failed to do so due to pressure of work - no assessment at that time - Pegasus Birds at first instance [1999] BVC 56 considered - perverse or unreasonable? - no -appeal dismissed

PDF Copy: [2022] UKFTT 232 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08553.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PEPPERMINT FOODS LIMITED v Revenue & Customs (VAT - best judgment assessment based on test eats, Z readings and invigilation exercises) [2022] UKFTT 232 (TC) (28 July 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08553.html Cite as: [2022] UKFTT 232 (TC)