Best judgment assessment

Club takings

Coach operator

Deliberate

Evasion of VAT involving dishonesty

Fish and chip shop

Hairdressing salon

Input tax to offset serious declaration penalty assessment

Manufacture/sale of garments

Penalties

Petrol sales, short delivery by supplier

Restaurant/takeaway takings

Returns, correction of errors

Sales of spare parts for motor vehicles

Sales of used cars

Sandwich bar

Suppression of takings

Generally

Restaurant

Value of stolen stock