Queen’s Bench Division (Crown Office List).

Carnwath J.

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; [1999] BVC 4,074).

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