Best judgment assessment

Alleged underdeclaration of takings



Wastage underestimated


Separate business and output tax

Splitting business activities

Change in standard VAT rate, period of grace at midnight 31 December 2009

Dishonest input tax claim

Fitting out and refurbishment, capital allowances

Licence to occupy land, placing of coin operated amusement machines

Manager's living accommodation

Option to tax

Intended change of use

Rent attributable to residential accommodation

Residential conversions

Do-it-yourself scheme


Splitting business activities

Bed and breakfast, persons treated as one direction


Transfer of business as going concern

Repossession followed by new tenant

Sale of another type of beer

Tenanted, sale by property investor to brewery