EDN (89/159)

No. 4473

Decision given 22 December 1989.

Civil penalty – Underdeclaration – Failure to account for VAT on the sale of a milk quota – Whether appellant’s conduct in failing to account for the tax involved dishonesty – Finance Act 1985, sec. 13(1) and (4).

  The issue was whether the appellant’s conduct in failing to account for VAT on the sale of milk quotas was done dishonestly and for the purpose of evading the tax due.

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