EDN (88/36)

No. 3273

Decision given 20 January 1989.

Assessment – Zero-rating – Supply in the course of catering – Whether food consumed on premises – Whether assessment made to the best of commissioners’ judgment – Value Added Tax Act 1983, Sch. 5, Grp. 1.

  The issue was whether the appellant had made underdeclarations of output tax because he had wrongly zero-rated sales.

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