EDN (89/210)

No. 5203

Decision given 16 August 1990.

Failure to register – Civil penalty in respect of dishonest avoidance of VAT – Finance Act 1985, sec. 13(1) – Assessment against the director to recover from him the whole of the civil penalty in respect that the conduct giving rise to the same was wholly attributable to his dishonesty – Finance Act 1986, sec. 14.

  The issue was whether the appellant’s company failed to register for VAT and whether the conduct of the appellant involved dishonesty.

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