932. Assessments for failure to make returns etc: in general.

Where a person has failed to make any returns required in relation to VAT1 or to keep any documents and afford the facilities necessary to verify those returns, or where it appears to the Commissioners for Her Majesty's Revenue and Customs that those returns are incomplete or incorrect, they may assess the amount of VAT due from him2 to the best of their judgment3 and notify it to him4. An appeal lies to the tribunal against any such assessment or the amount thereof5.

Where a taxable person, in the course or furtherance of a business6 carried on by him, has