Kyriakos Karoulla t/a Brockley's Rock v The Commissioners for HM Revenue and Customs: [2018] UKUT 0255 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Thomas Scott on 3 August 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
3 August 2018
Category:
Tax
Release date:
3 August 2018

Read the full decision in Kyriakos Karoulla t/a Brockley’s Rock v The Commissioners for HM Revenue and Customs: [2018] UKUT 0255 (TCC).

VALUE ADDED TAX ––application to admit new evidence in relation to “best judgment” assessment to VAT—application allowed— influence of new evidence on findings as to quantum of assessment— appeal allowed.

Published 3 August 2018