Ahmed (t/a Lister Fisheries) v Customs and Excise Commissioners.  BVC 205
Queen’s Bench Division.
Judgment delivered 19 March 1999.
Value added tax – Underdeclaration of output tax – Proprietor of fish and chip shop assessed for VAT – Some sales included in assessment occurred after the period of assessment – Whether assessment to Customs’ best judgment – Value Added Tax Act 1994, s. 73(1).
Value added tax – Appeal to tribunal – Whether admission of evidence of Customs’ witness without issue of a witness summons grounds for appeal – Evidence not taken into account by tribunal – Whether chairman biased – Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 22(1).