Nidderdale Building Ltd & Anor v Customs and Excise Commissioners. 1997 BVC 378
Queen’s Bench Division (Crown Office List).
Judgment delivered 14 April 1997.
Value added tax – Evasion – Penalty against company – Liability of director responsible for fraud – Notice to be given by Customs to company and to director – Whether notices valid – Value Added Tax Act 1994, s. 61(1) and (2).
This was an appeal by a company and a director against a decision of the VAT and duties tribunal ( BVC 4,012) that notices issued to the Value Added Tax Act 1994, s. 61(1) satisfied the statutory requirements and were valid.