Customs and Excise Commissioners v Stevenson.  BVC 254
Queen’s Bench Division (Crown Office List).
Judgment delivered 3 April 1995.
Value added tax – Tax evasion – Provision imposing penalties for dishonest conduct if output tax falsely understated – Whether provision applied where person was not registered and made no statement at all – Finance Act 1985, s. 13(1),(3) (Value Added Tax Act 1994, s. 60(1),(3)).
This was an appeal by Customs against a decision of the VAT tribunal ((LON/93/231) No. 11,813;  BVC 708) that they were not entitled to impose penalties under the Finance Act 1985, s. 13 if the taxpayer had no return at all as opposed to a fraudulent return.