LON (93/231)

No. 11,813

Decision given 10 February 1994.

Penalty – Dishonest evasion of tax – Unregistered trader – Alleged dishonest conduct – Failure to register – No amount falsely claimed and no output tax falsely understated – Whether necessary conditions for imposition of penalty fulfilled – Whether amount evaded nil – Finance Act 1985, s. 13(1) and (3), 15(5)(b); Finance Act 1986, s. 14.

  The issue was whether the necessary conditions giving rise to a civil penalty for dishonest evasion of tax were satisfied by an unregistered trader where the evasion in question was said to be carried out by an unregistered trader.

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