LON (90/1806) and (LON/91/1390)

No. 9375

Decision given 19 November 1992.

Tax evasion – Conduct involving dishonesty – Civil penalty – Whether tribunal had jurisdiction to consider whether assessment defective – Assessment irrational – Appeal allowed – Finance Act 1985, sec. 13(1), 21 and 27.

Assessment – Assessment on Indian restaurant – Schedule accompanying assessment conflicted with log of observations – Whether made to officer’s best judgment – Appeal allowed – Value Added Tax Act 1983, Sch. 7, para. 4(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.