Fish and chip shops
Best judgment assessment
Case Law –
Ahmed (t/a Lister Fisheries) v Customs and Excise Commissioners. [1999] BVC 205
;
Henderson & Anor (t/a Tony's Fish and Chip Shop) v Customs and Excise Commissioners. [2001] BVC 444
;
Majid & Partners v Customs and Excise Commissioners. [1999] BVC 237
Dishonest suppression of takings