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
Latest Posts in "United Kingdom"
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
- Costs Awarded for Unreasonable Conduct in VAT Hardship Proceedings: The Khan Partnership LLP v HMRC
