MAN (88/835)

No. 10014

Decision given 3 March 1993.

Assessment – Sales by mail order – Method of working out gross takings – Whether basis of calculation under Retail Scheme H could be amended at any time – Appeal remitted back to tribunal with directions that tribunal should admit additional evidence – Whether appellant bound to apply percentages based on sample figures of three-year period – Whether use of percentage was agreed amendment to Retail Scheme H – Value Added Tax (Supplies by Retailers) Regulations 1972 (SI 1972/1148), reg. 2(2).

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.