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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PEPPERMINT FOODS LIMITED v Revenue & Customs (VAT - best judgment assessment based on test eats, Z readings and invigilation exercises) [2022] UKFTT 232 (TC) (28 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08553.html
Cite as: [2022] UKFTT 232 (TC)
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| Decision Number: | TC 08553 |
| Appellant: | PEPPERMINT FOODS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 28/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - best judgment assessment based on test eats, Z readings and invigilation exercises - assessment to best judgment? - yes - displaced? - no - assessment in time notwithstanding 2016 review of Z readings and HMRC acknowledgement that they should have undertaken an invigilation exercise to follow up those Z readings but failed to do so due to pressure of work - no assessment at that time - Pegasus Birds at first instance [1999] BVC 56 considered - perverse or unreasonable? - no -appeal dismissed |