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Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed)   flag 

[2022] UKFTT 207
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th June, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Customs and Excise Commissioners v Pegasus Birds Ltd [2004] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jul 2004 BAILII flag 104
Bi-Flex Caribbean Ltd v Board of Inland Revenue [1990] UKPC 35; (1990) 63 Tax Cas 515 Privy Council United Kingdom 23 Jul 1990 BAILII flag 70
Van Boeckel v Customs and Excise Commissioners [1981] All ER 505 United Kingdom circa 1981 LexisNexis flag 5
MH Rahman v Cce

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