Court of Appeal (Civil Division).

Evans, Peter Gibson and Brooke L|JJ.

Judgment delivered 17 July 1996.

Value added tax – Penalties – Tax evasion – Conduct involving dishonesty – Whether provision applied where person was not registered and no statement was made   Finance Act 1985, s. 13(1), (3), (Value Added Tax Act 1994, s. 60(1), (3)).

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.