THE GREAT BRITISH TAKEAWAY LIMITED v Revenue & Customs (VAT - HMRC assessments on basis that the Appellant had suppressed takings) [2022] UKFTT 315 (TC) (01 September 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> THE GREAT BRITISH TAKEAWAY LIMITED v Revenue & Customs (VAT - HMRC assessments on basis that the Appellant had suppressed takings) [2022] UKFTT 315 (TC) (01 September 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08584.html
Cite as: [2022] UKFTT 315 (TC)

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Decision Number: TC 08584
Appellant: THE GREAT BRITISH TAKEAWAY LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Date Of Decision: 01/09/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT - HMRC assessments on basis that the Appellant had suppressed takings - leading questions and adverse inference - whether assessments made within time limits - whether assessments to HMRC's best judgement - whether behaviour deliberate - appeal dismissed, assessments and penalty confirmed
PDF Copy:                                 [2022] UKFTT 315 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08584.html