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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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