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Good Choice 2016 Ltd v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity)   flag 

[2024] UKFTT 544
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th June, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tooth [2021] UKSC 2017 United Kingdom Supreme Court United Kingdom circa 2017 BAILII flag 1
Khan v Revenue and Customs [2006] EWCA Civ 89 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2006 BAILII flag 35
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
Jonas v Bamford 51 Tax Cas 1 United Kingdom circa 1990 flag 64

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