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VAT � whether turnover under-declared � assessment by HMRC on basis of capital introduced � whether correctly assessed to best judgment � no � appeal allowed
This is an appeal against an assessment for under-declared output VAT in the amount of �29,539 for VAT periods 06/11 to 09/14 inclusive, raised on 7 July 2015 under s73(1) VATA 1994.
The appellant operates a business which sells second-hand vehicles and carries out repair work on vehicles.
The assessment was raised following a visit by the respondents (HMRC) to the appellant�s premises on 5 November 2014, which was a follow up to an earlier visit in November 2011. HMRC also visited the appellant�s accountants� premises on 18 November 2014.
(2) On site appointments diary, with details of customers and when they are expected to arrive
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