LON (89/1144)

No. 4822

Decision given 11 May 1990.

Assessment – Hairdressing salon – Discrepancy between expected cash rings from appointments book and actual cash rings on till roll – Whether output tax had been underdeclared – Whether the assessment was made to the best of the commissioners’ judgment – Value Added Tax Act 1983, Sch. 7, para. 4(1).

  The issue was whether takings in a hairdressing salon had been suppressed, leading to an underdeclaration of VAT.

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