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First-tier Tribunal (Tax) |
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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 |
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Chairmen / Special Commissioners: |
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| 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 |
