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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Bonomini Associates Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 683 (TC) (04 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06102.html
Cite as: [2017] UKFTT 683 (TC)
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| Decision Number: | TC 06102 |
| Appellant: | Bonomini Associates Ltd |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mrs Amanda BROWN |
| Date Of Decision: | 04/09/2017 |
| Main Category: | VAT - ASSESSMENTS |
| Main Subcategory: | Best judgment |
| Notes: | VALUE ADDED TAX - assessments - no evidence provided of entitlement to input tax - HMRC assuming for a period Appellant not trading - exercise of best judgement - reasonable quantum of assessments - appeal ALLOWED IN PART |