LON (89/171, 174 and 177)

No. 5211

Decision given 31 August 1990.

Assessment – Underdeclaration of output tax – Restaurant – Suppression admitted.

Civil penalty for fraudulent evasion of tax – No power to reduce penalty below 50 per cent of sum evaded – Finance Act 1985, sec. 13.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.