LON (89/927)

No. 5543

Decision given 14 January 1991.

Civil penalty of £2,015 – Fraudulent evasion of tax – Cash sale invoices alleged to be issued by appellant – Whether commissioners had discharged the burden of proof – Finance Act 1985, sec. 13.

  The issue was whether the appellant had failed to account for VAT on a number of sales made to customers who paid for second-hand building materials in cash.

  The appellant and his partner-brother (the ‘appellants’) dealt in second-hand building materials from a yard in Peckham, South East London.

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