LON (88/369)

No. 3303

Decision given 2 February 1989.

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.

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