| Source: | All England Reporter |
| Publisher Citation: | [2001] All ER (D) 262 (Feb) |
| Court: | Chancery Division |
| Judge: | Hart J |
| Representation | The taxpayer appeared in person. |
| James Puzey (instructed by the Solicitor for Customs and Excise) for the commissioners. | |
| Judgment Dates: | 21 February 2001 |
Catchwords
Value added tax - Assessment - Best judgment - Commissioners suspecting failure to fully account for VAT - Commissiones raising assessment on basis of own inquiries - Taxpayer carrying on two businesses - Assessments based on one business - Whether assessments made to best judgment - .
The Case
The Value Added Tax Tribunal was correct in ruling that the commissioners' assessments on the appellant taxpayer had been made to the best of judgment, even though the assessments related to one and not both of the taxpayer's businesses.
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
