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.

Read the full decision in Queenspice Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 111 (TCC).

Value Added Tax – under-declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to “cash ups” – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.

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