Queen’s Bench Division (Crown Office List).

Keene J.

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 ([1997] BVC 4,012) that notices issued to the Value Added Tax Act 1994, s. 61(1) satisfied the statutory requirements and were valid.

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