3 decisions turning on suppression of takings.
Tax LawUpper Tribunal (Tax and Chancery Chamber)30 Jul 2026[2026] UKUT 290 (TCC)
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…
Tax LawVAT and Duties Tribunal26 May 2006Added 6 Aug 2026
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…
Tax LawVAT and Duties Tribunal10 Apr 2006Added 6 Aug 2026
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…