Fraudulent evasion of tax – Civil penalty – Guidelines – Finance Act 1985, sec. 13, 27(1).
This was the second case on Finance Act 1985, sec. 13 and the president laid down various guidelines.
There were two issues: (1) whether restaurant takings had been underdeclared for VAT purposes; and (2) whether an assessment to a civil penalty for fraudulent evasion of VAT calculated at 100 per cent of the tax evaded was justified or should be reduced to take account of any co-operation of the appellant with the commissioners’ investigators.