Bonomini Associates Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 683 (TC) (04 September 2017)


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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Bonomini Associates Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 683 (TC) (04 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06102.html
Cite as: [2017] UKFTT 683 (TC)

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Decision Number: TC 06102
Appellant: Bonomini Associates Ltd
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs Amanda BROWN
Date Of Decision: 04/09/2017
Main Category: VAT - ASSESSMENTS
Main Subcategory: Best judgment
Notes: VALUE ADDED TAX - assessments - no evidence provided of entitlement to input tax - HMRC assuming for a period Appellant not trading - exercise of best judgement - reasonable quantum of assessments - appeal ALLOWED IN PART
PDF Copy:                                 [2017] UKFTT 683 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06102.html