Kyriakos Karoulla t/a Brockley's Rock v The Commissioners for HM Revenue and Customs: [2018] UKUT 0255 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Thomas Scott on 3 August 2018.
Read the full decision in .
VALUE ADDED TAX 鈥撯揳pplication to admit new evidence in relation to 鈥渂est judgment鈥 assessment to VAT鈥攁pplication allowed鈥 influence of new evidence on findings as to quantum of assessment鈥 appeal allowed.