Queen’s Bench Division (Crown Office List).

Macpherson of Cluny J.

Judgment delivered 27 March 1996.

Value Added tax – Default surcharge – Late payment of tax by company accountant which he subsequently dishonestly concealed – Directors unaware of late payment – Whether ‘reliance placed on any other person’ – Whether employee ‘any other person’ – Finance Act 1985, s. 33(2); Value Added Tax Act 1994, s. 71(1)(b).

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