Underdeclarations
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