VAT and Duties Tribunal 17 March 2004, v 18537 (Mrs Hasina Hossain T/a Balti House Tandoori v Commissioners of Customs and Excise)

The appellant in this appeal is a restaurateur. She is contesting assessments to value added tax dated 14 June 2000 totalling £19,155.00 disregarding interest (“the assessments”). The assessments were issued under section 73(1) of the Value Added Tax Act 1994 .