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

Voluntary disclosure of error exceeding de minimis limit