Stuttard & Anor (t/a De Wynns Coffee House) v Customs and Excise Commissioners.  BVC 159
Queen’s Bench Division (Crown Office List).
Judgment delivered 23 March 2000.
Value added tax – Assessment to best judgment – Civil penalty for evasion of VAT – Mixed zero-rated and standard-rated supplies – Proportion of zero-rated to standard-rated supplies – Whether taxpayer dishonestly misrepresented proportion of zero-rated supplies – Value Added Tax Act 1994, s. 60(1), 73(1).
This was an appeal by the taxpayer against a decision of the VAT and duties tribunal that his conduct in continuing a dishonest system of record keeping inherited from the previous owner of his business was dishonest (No. 15,982;  BVC 4,074).