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Decision Number: TC 08213
Appellant: Brough East Yorkshire Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Date Of Decision: 20/07/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT –assessment under s 73 of the Value Added Tax Act 1994 –alleged suppression ofcash sales –best judgment assessment –whether assessment displaced by Appellant –yes –assessment set aside and appeal allowed in part
Decision(s) to Download: TC08213.pdf TC08213.pdf