Summary
The appellant ran a nailbar. On 8 March 2018, after a series of visits and a period of ‘self-invigilation’ in which the appellant was asked to record the takings from each customer, HMRC wrote to the appellent saying that they considered that she was required to register for VAT with effect from January 2013; and on 28 August 2018 they issued an assessment for £90,979 in respect of the period 2012/13 to 2016/17.
Background
HMRC's decision was based mainly on:
(1)â¯â¯â¯a self-invigilation undertaken by the appellant in which she was asked to record the takings from each customer over the period of a week; and
(2)â¯â¯â¯a comparison of the figures that the appellant produced with reports from officers who clandestinely visited her business during that week.
The officer of HMRC who made the decision in relation to
