Suppressed takings
The taxpayer owned an Indian restaurant. After a Customs visit in 1997 it was found that he was not registered for VAT so a set of self-invigilation sheets were issued to him for completion. However these sheets did not match with Customs' observations. The taxpayer was registered for VAT from 1 August 1997 but further Customs' observations showed that he was suppressing his takings. The case was taken up for investigation and while this confirmed the taxpayer's suppression of takings he continued to deny that he was suppressing takings. Assessments and a penalty were issued.
The taxpayer appealed to the VAT tribunal but this was dismissed. He appealed again claiming that the proceedings before the tribunal had been unfair the tribunal did not appreciate the true nature of its role in determining the amount of assessments and the...
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