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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016