Kingsley Douglas v The Commissioners for HM Revenue and Customs [2021] UKUT 0163 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Thomas Scott on 13 July 2021
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VALUE ADDED TAX – best judgment assessment - whether FTT erred in making factual findings beyond the agreed issues - whether FTT failed to take into account relevant evidence - whether FTT made a finding not available to it on the evidence - appeal dismissed
Published 14 July 2021