Khan Tandoori v HMRC FTC/78/2011 [2012] UKUT 224 (TCC) (16 July 2012)
"Value Added Tax – whether assessments made in time – yes - whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes - whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold - no - appeal dismisse"
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