Queen’s Bench Division (Crown Office List).

Dyson J.

Judgment delivered 2 February 2000.

Value added tax – Assessment to best of Customs’ judgment – Penalty for conduct involving dishonesty – Whether assessment made to best of judgment – Whether dishonesty proved – Value Added Tax Act 1994, s. 60(1), 70(1), (2), 73(1).

  This was an appeal by the taxpayers against a decision of the VAT and duties tribunal confirming a ‘best of judgment’ assessment made under the Value Added Tax Act 1994, s. 73 and a penalty imposed under s. 60 (No. 15,894; [1999] BVC 4,054).

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