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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

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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
 
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