Assessment

Case Law – Halil. [1993] BVC 772

Civil fraud penalty, dishonesty

Case Law – Gandhi Tandoori Restaurant. (1989) 4 BVC 535 ; Hanif. [1991] BVC 856 ; Martin. [1991] BVC 516

Civil fraud, co-operation and mitigation

Commentary – VAT Reporter ¶59-780

Discharge of, amendment of assessment

Case Law – Ouerradi [2010] TC 00280 ; Walton [2010] TC 00273

Discovery assessments

Commentary – 8.3.3

Domicile cases

Commentary – 8.3.2

Generally

Commentary – 8.3

Increase in, amendment of assessment

Case Law – McInally [2016] TC 05255

Penalty proceedings, sufficient evidence

Case Law – Khawaja v Revenue and Customs Commissioners. [2013] BTC 1,995

Practical consequences

Commentary – 8.4

Prevailing practice

Commentary – 8.3.3

Separate hearings

Commentary – 8.4

Substantive matter

Commentary – 8.3.2

Taxpayer: best judgment assessment

Commentary – VAT Reporter ¶58-405

Unjust enrichment

Commentary – VAT Reporter ¶55-435

What needs to be proven and when

Commentary – 8.4