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.
Read the full decision in .
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.