Leighton v Michael and Another
| Jurisdiction | UK Non-devolved |
| Judgment Date | 01 January 1996 |
| Court | Employment Appeal Tribunal |
| Date | 01 January 1996 |
VAT Tribunal
Assessment - Underdeclaration of output tax - The appeal was against an assessment to tax, being underdeclarations of output tax - The ground of the appeal was that the assessment was not made to the best of the commissioners' judgment - The appellants' business was a take-away fish and chip shop, acquired in 1982 and sold in 1994 - Fish was obtained from three suppliers and potatoes from two - Invoices for fish and potatoes were placed on a nail in the shop and sent to S, the accountant together with the records of daily takings - From these S prepared the VAT return and the annual accounts - An officer examined the ledger records of suppliers and found discrepancies between those records and the records of the appellants; the suppliers' ledgers contained no reference to credit notes or duplication of invoices - A suppression rate of 33 per cent was taken being the lowest percentage for all five suppliers rounded down - The appellants' submission was that the assessment had not taken account of all the information available, in particular the appellants' unsophisticated accounting system, the appellants' language problems, the returns of bad fish and possible duplication of invoices, thefts of fish, shop break ins and the illness of one appellant - The assessment of 71,485 over less than four years was an excessive figure for a small fish shop - The commissioners decided to assess on the basis that there was a correlation between underdeclaration of takings and the suppression of purchases and that the minimum suppression rate for purchases, 33 per cent, should be applied from October 1990 to July 1994 - An error was admitted by the commissioners in that 33 per cent of total purchases being underdeclared and takings suppressed in ratio to purchases must be regarded as 67 per cent of their total deemed takings, not 75 per cent as taken by the officer - Held, that the method of calculation was not reasonable and that the assessment was not made to the best of the commissioners' judgment - Appeal allowed.
VAT Tribunal
Assessment - Whether made within statutory time limit - The appellants were husband and wife running a fish and chip shop - An officer visited the premises on 11 November 1992 and concluded from the accounts that the mark-up for the years 1989 to 1992 was unreasonably low - Invigilation visits were made on 27 November 1992 and 11 December...
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