MAN (96/568)

No. 15,386

Decision given 5 December 1997.

Civil penalty – Partnership – Whether a penalty assessment for dishonest evasion must be made against each partner severally – Value Added Tax Act 1994, s. 45, 60(1) and 76(1); Partnership Act 1890, s. 10 and 12.

  The issue was whether an assessment under s. 76(1) of the Value Added Tax Act 1994 of a penalty under s. 60 of that Act could be made against a firm, that is to say, against partners together, as opposed to each member of the firm.

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