British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Salmon v Customs & Excise [2003] UKVAT V18438 (30 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18438.html
Cite as: [2003] UKVAT V18438
[New search] [Printable RTF version] [Help]
Decision Summary Information |
|
| Decision Number: | V/18438 |
| Appellant: | Salmon |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Rodney P
HUGGINS
|
| Date of Decision: | 30.12.2003 |
| Main Category: | VAT - ASSESSMENTS |
| Main Subcategory: | Best judgment |
| Notes: | |
| ASSESSMENT - Off licence business - Whether returns correct due to underdeclaration of standard-rated sales - Whether assessment made to the best of Commissioners' judgment - Appeal dismissed VATA 1994 s 73(1) |
|
| Decision to Download: | No copy available |