Lower tribunal had considered the evidence properly

The taxpayer was a sole trader who ran confectionery tobacconist newsagent shops. After an enquiry HMRC made best judgment assessments (VATA 1994 s 73) because it considered the taxpayer did not have the till rolls relating to sales made in his business.

The First-tier Tribunal ruled that HMRC had fairly considered all of the material available and arrived at a decision which was reasonable. It also found that the taxpayer had not shown the amounts of the assessments were wrong. The taxpayer appealed saying the tribunal had erred in making findings outside the agreed issues and it had not taken into account evidence to show the assessments were wrong.

The Upper Tribunal said there was a conflict appeared to be between what counsel said and what the judge’s notes recorded. In such circumstances the judge’s notes had to be regarded as conclusive. It was clear...