M R Khan t/a Khan Tandoori II and Khan Tandoori (NW) Ltd v The Commissioners for HM Revenue and Customs: [2012] UKUT 224 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 16 July 2012.
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Value Added Tax – whether assessments made in time – yes - whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes - whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold - no - appeal dismissed.
Published 1 December 2016