Court of Session (Inner House).

Lord President Hope, Lord Morison and Lord Cullen.

Judgment delivered 5 May 1994.

Value added tax – Assessment to ‘best of judgment’ – Alleged underdeclaration between 1985 and 1990 – Whether Customs had made assessment to the best of their judgment – Value Added Tax Act 1983, Sch. 7, para. 4(1).

  This was an appeal by the taxpayers against a decision of the VAT tribunal ([1993] BVC 1,579) confirming estimated VAT assessments covering periods between 1985 and 1990.

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