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

Case Law – Arif (t/a Trinity Fisheries) v Revenue and Customs Commissioners. [2006] BVC 829