Decision Number: | TC 08584 |
Appellant: | THE GREAT BRITISH TAKEAWAY LIMITED |
Respondent: | Her Majesty's Revenue & Customs |
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 |