This paragraph examines the circumstances under which HMRC may allow a person to estimate output tax.
Regulations1 made under VATA 1994, Sch 11, para 2(10)(a) provide that HMRC may allow a person to estimate a part of his output tax for any period in cases where they are satisfied that he is unable to account for the exact amount of output tax chargeable in that period.
A person
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