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Kong s Restaurant Ltd v Revenue And Customs (VAT, corporation tax and associated penalties - alleged suppression of takings by Chinese restaurant) 1

[2021] UKFTT 220

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

21st June, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
CHRISOVALANDIS GEORGIOU (1) NINOS KOUMETTOU (LIQUIDATOR) OF GEORGIOU & CO LTD (2) v Revenue & Customs (VAT-CORPORATION TAX-"best judgement" assessments-penalties-whether "deliberate" behaviour-whether reductions appropriate)	[2022] UKFTT 455	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
CHRISOVALANDIS GEORGIOU (1) NINOS KOUMETTOU (LIQUIDATOR) OF GEORGIOU & CO LTD (2) v Revenue & Customs (VAT-CORPORATION TAX-"best judgement" assessments-penalties-whether "deliberate" behaviour-whether reductions appropriate)	[2022] UKFTT 455	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2022	BAILII
Rahman (T/A Khayam Restaurant Co)	[1988] All ER (D) 265		United Kingdom	circa 1988	LexisNexis		1

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