LON (93/1014)

No. 12,149

Decision given 29 April 1994.

Civil penalty – Dishonest evasion of tax – False receipts as evidence to support input tax claim – Penalty imposed on company attributed to dishonesty of one of two directors – Director alleged other director equally involved – Proper approach by tribunal to challenge to apportionment of penalty – Finance Act 1985, s. 13(1) and 27(1); Finance Act 1986, s. 14.

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