LON (92/70)

No. 13,616

Decision given 3 October 1995.

Civil penalty – Dishonest evasion of tax – Dishonest conduct of company attributed to named officers – Whether named officers can appeal to the tribunal against penalty notices on them and against the assessment and notice of assessment penalty – Whether notices valid – Value Added Tax Act 1983, s. 40(1)(o) and (p); Finance Act 1985, s. 13, 21(2); Finance Act 1986, s. 14(2), (3) and (5) (Value Added Tax Act 1994, s. 83(n) and (q); 60, 76(3); 61(2), (3) and (5)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.