Best judgment assessment

Case Law – (1983) 1 BVC 1,216 ; Farnocchia & Anor v. Customs and Excise Commissioners. [1994] BVC 235 ; Fio's Cash & Carry Ltd [2017] TC 05820 ; HA Wright Motors Ltd. (1989) 4 BVC 759 ; Jordan t/a The Maple Tree. [1995] BVC 606 ; Luigi Pia & Sons [2014] TC 03372 ; Mayerco Ltd. (1990) 5 BVC 917 ; Raj Cuisine (Kells) Ltd [2014] TC 03671

Club takings

Case Law – Oldham Deaf Social Club. (1989) 4 BVC 641

Coach operator

Case Law – (1984) 2 BVC 205,122

Deliberate

Commentary – VAT Reporter ¶61-010

Evasion of VAT involving dishonesty

Case Law – Hussein (t/a Eastern Orbit) [2014] TC 03444 ; Norman Wood & Sons. [1994] BVC 523 ; Raj Cuisine (Kells) Ltd [2014] TC 03671

Fish and chip shop

Case Law – Ahmed (t/a Lister Fisheries) v Customs and Excise Commissioners. [1999] BVC 205 ; Majid & Partners v Customs and Excise Commissioners. [1999] BVC 237

Hairdressing salon

Case Law – Susan Hair Design Ltd. (1990) 5 BVC 650

Input tax to offset serious declaration penalty assessment

Case Law – PW Howard (Builder) Ltd. [1991] BVC 579

Manufacture/sale of garments

Case Law – (1985) 2 BVC 205,243

Penalties

– see Misdeclaration penalty; Repeated misdeclaration penalty

Petrol sales, short delivery by supplier

Case Law – (1984) 2 BVC 205,036

Restaurant/takeaway takings

Case Law – (1985) 2 BVC 205,201

Returns, correction of errors

Legislation/Regulatory – SI 1994/1774 reg. 13

Sales of spare parts for motor vehicles

Case Law – (1985) 2 BVC 205,175

Sales of used cars

Case Law – (1985) 2 BVC 205,264

Sandwich bar

Case Law – Meach t/a The Sandwich Bar. (1989) 4 BVC 522

Suppression of takings

Generally

Case Law – Susan Hair Design Ltd. (1990) 5 BVC 650

Restaurant

Case Law – New Bengal Tandoori Restaurant. (1990) 5 BVC 834

Value of stolen stock

Case Law – (1984) 2 BVC 205,088

Voluntary disclosure of error exceeding de minimis limit

Commentary – VAT Reporter ¶55-250