United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Queenspice Ltd v HMRC [2011] UKUT 111 (TCC) (16 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/111.html
Cite as: [2011] STI 1216, [2011] UKUT 111 (TCC), [2011] STC 1457, [2011] BVC 1623

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Queenspice Ltd v HMRC [2011] UKUT 111 (TCC) (16 March 2011)

Value Added Tax – under–declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to "cash ups" – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.