MAN (88/841)

No. 5582

Decision given 22 January 1991.

Civil penalty – Company controlled by appellant evading tax – Whether the conduct giving rise to the penalty was wholly attributable to the dishonesty of the appellant – Finance Act 1986, sec. 14.

  The issue was whether the conduct giving rise to the penalty was attributable to the dishonesty of the appellant when making returns of VAT in which the company’s input tax was overstated and its output tax understated.

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