Court of Appeal (Civil Division).

Evans, Henry and Aldous LJJ.

Judgment delivered 20 November 1996.

Value added tax – Penalty – Penalty imposed on company for dishonest conduct – Company’s liability assessed on director whose dishonesty contributed to company’s default – Penalty for individual periods not specified – Whether assessment on director properly assessed and notified – Finance Act 1985, s. 13(1), 21(2), (3) (Value Added Tax Act 1994, s. 60(1), 76(1), (3)); Finance Act 1986, s. 14 (Value Added Tax Act 1994, s. 61).

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