Section 73(7)

Where a taxable person— the Commissioners may require him from time to time to account for the goods; and if he fails to prove that the goods have been or are available to be supplied by him or have been exported or otherwise removed from the United Kingdom without being exported or so removed by way of supply or have been lost or destroyed, they may assess to the best of their judgment and notify to him the amount of VAT that would have been chargeable in respect of the supply of the goods if they had been supplied by him. has in the course or furtherance of a business carried on by him, been supplied with any goods... or otherwise obtained possession or control of any goods, or has, in the course or furtherance of such a business, imported any goods ...,

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Source: legislation.gov.uk · retrieved 2026-07-28