MAN (91/747)

No. 6430

Decision given 16 September 1991.

Assessment – Whether burden of proof shifts to commissioners in cases where dishonesty was implicit in the facts – Finance Act 1985, sec. 13 and 27; Value Added Tax Act 1983, Sch. 7, para. 4(1); Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 27(1) and (2).

  A preliminary issue in this appeal was whether in circumstances where it was implicit in the upholding of an assessment that an appellant must have been guilty of fraud or dishonesty the burden of proof shifted to the respondents as in a case where civil fraud was alleged.

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