LON (92/2189)

No. 11,497

Decision given 26 November 1993.

Assessment – Output tax – Public house – Mark up calculation showing underdeclaration – Commissioners based calculations on period outside period of assessment – Whether commissioners exercised best judgment in raising assessment – Value Added Tax Act 1983, Sch. 7, para. 4(2).

  The issue was whether an assessment based on the alleged underdeclaration of takings for a public house was made to the best judgment of the officer who issued it.

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