Source: All England Reporter
Publisher Citation: [2001] All ER (D) 262 (Feb)
Court: Chancery Division

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


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.

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