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First-tier Tribunal (Tax)
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Cite as:  UKFTT 128 (TC)
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 UKFTT 128 (TC)
Appeal number: EDN/07/108
Value Added Tax – Under-declarations – calculation of assessments "to best of judgement" – Section 73 VATA 1994 – Appeal Refused.
DAVID McCOWAN & FRANK WILLIAMS
T/A CRYSTAL WINDOWS Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS (VAT) Respondents
TRIBUNAL JUDGE: MR KENNETH MURE, QC
(MEMBER): MR K PRITCHARD, OBE., BL., WS
Sitting in public in Edinburgh on Tuesday 26 May 2009.
No appearance for the Appellant
Mr Andrew Scott, Shepherd + Wedderburn LLP, instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2009
"(1) where a person has failed to make any returns required under this Act … or to keep any documents and afford the facilities necessary to verify such returns or where it appears to the Commissioners that such returns are incomplete or incorrect, they may assess the amount of VAT due from him to the best of their judgement and notify it to him".
MR KENNETH MURE, QC
RELEASE DATE: 10 JUNE 2009