The Great British Takeaway, based in Bristol, appealed against an assessment of £109,157 relating to VAT charges.

HMRC issued an assessment on the basis that the takeaway had suppressed its takings and under-declared on its VAT payments for the period 11/14 to 05/18, representing a four-year discrepancy over VAT misuse.

Following an investigation, HMRC claimed that the appellant had intentionally suppressed takings and failed to provide any reliable evidence.

As part of the HMRC investigation, officers Richards and Churchill carried out separate test purchases on 4 August 2017. They then made an unannounced visit on 22 September 2017 and extracted Z reading till data dated to 4 November 2014.