LON (89/1474)

No. 5421

Decision given 16 November 1990.

Underdeclaration assessment – Whether made to the best of the commissioners’ judgment – Imported clothing sold from small shops and in market stalls – Whether information obtained by Customs’ officers in the course of their investigations sufficient to justify the amount assessed – Value Added Tax Act 1983, Sch. 7, para. 4..

  The issue was whether the assessment of tax alleged by the commissioners to have been underdeclared was made by the commissioners’ officers to the best of their judgment.

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