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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
Decision(s) to Download: TC 08584.pdf TC 08584.pdf