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»Ê¹ÚÌåÓýapp following are examples of how officers have used other methods to calculate arrears.

Example 1

A till analysis was undertaken on both z readings and the grand total memory. »Ê¹ÚÌåÓýapp consecutive numbering of the z readings indicated that some were missing.

»Ê¹ÚÌåÓýapp officer used the difference between the grand till memory as shown between one z reading and the next to calculate the assessment.

»Ê¹ÚÌåÓýapp appellant challenged the use of till information alone to calculate an assessment and contended that some other method should have been used. »Ê¹ÚÌåÓýapp tribunal rejected the argument and upheld the assessment, case Majid & Partners LON/92/570 and LON/91/392.

Example 2

An assessment was raised on the basis of an Inland Revenue assessment. »Ê¹ÚÌåÓýapp officer was supplied with details of an IR investigation, together with the amounts and the terms of an offer made by the appellant to the IR.

»Ê¹ÚÌåÓýapp officer interviewed the trader in an attempt to agree the reasons for the settlement made with the IR. »Ê¹ÚÌåÓýapp trader failed to provide an explanation regarding the source of the money and an assessment and a civil evasion penalty were raised based on the Inland Revenue figures.

»Ê¹ÚÌåÓýapp tribunal upheld the assessment and the penalty, case Malcolm Groundwell t/a Angling and Hiking Centre - MAN/95/2554.