Queenspice Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 111 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Pentland on 16 March 2011.
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Value Added Tax 鈥� under-declaration of Output Tax 鈥� whether additional assessment made to best of judgment 鈥� expert evidence relating to 鈥渃ash ups鈥� 鈥� notification of assessment 鈥� relevance of reference in assessment to accounting period described as 00/00 鈥� whether subsequent explanation of accounting periods came too late.
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Published 1 December 2016