LON (91/2695)

No. 11,491

Decision given 25 November 1993.

Civil penalty – Fraudulent evasion of tax – Practice – Further and better particulars of statement of case – Standard of proof – False invoices – Finance Act 1985, s. 13; Finance Act 1986, s. 14.

  The issue was whether certain invoices used by the appellant in claiming input tax were false.

  The appellant was director of C Ltd which was engaged in the cut, make and trim trade, either carrying out the work itself or subcontracting it to outworkers.

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