- Bangla Lounge (Harborne) and Bangla Lounge (Hall Green) appealed against VAT assessments by HMRC
- Both acknowledged some suppression of takings but disputed the extent claimed by HMRC
- The First Appellant’s VAT assessment was partially reduced, while the Second Appellant’s was upheld
- Both Appellants were denied permission to appeal against penalties due to significant delays and lack of compelling reasons
- Applications to amend grounds regarding the timeliness of VAT assessments were denied
- HMRC’s evidence was found credible and sufficient to support their assessments
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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