Keyword
11 decisions turning on best judgment assessment.
Mozibur and Gazibur Rahman traded in partnership as S & H Fashions, a cut, make and trim business registered for VAT on 1 November 1998 which supplied garments principally to Hobbs Ltd and Burberry. The brothers had worked as…
The applicant, Parvaiz Akhtar, was assessed to VAT by the Commissioners for His Majesty's Revenue and Customs for the periods 12/19 to 03/23 in the sum of £29,199.19. The assessments were best judgement assessments issued under s…
The Appellant, Janet Esther Herron, has traded as a road haulier under the name Herron Transport from premises at Ballygowan Road, Dromore, County Down. On 25 November 2007 her husband, David Herron, was stopped by the…
Mrs. Rosanna Jayne Gordon took the tenancy of the Samson & Lion public house from 5 November 1998 and registered for VAT from that date, having never previously run a business. The premises were derelict and, after extensive…
Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…
The appellant, Mehmet Gurbuz, traded as "Deal Kebab and Pizza House", providing hot food from premises in high street, Deal, from 21 July 1999, the business having been taken over as a going concern from Mustafa Deniz, who had…
Continental Wine and Food Limited manufactured "Bali Tropical Alcoholic Drink with Caribbean Rum & Coconut flavour", a beverage made by fortifying a fermented made-wine base derived from concentrated grape juice with neutral…
The appellants were James Ashley Gibbons ("JG") and his son Richard Lee Gibbons ("LG"), both self-employed lorry and truck drivers working in and near Newport, Wales, who lived at the family home and ran their businesses…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…
The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…
Mr Michael Hurst and Mrs Mary Hurst traded in partnership as "Park Fisheries", carrying on business as proprietors of three fish and chip restaurants and takeaways — Park Fisheries in Cleckheaton, Mother Hubbards in Oldham and…