MAN (95/2377)

No. 15,771

Decision given 26 October 1998.

Civil penalty – Dishonest evasion of VAT – Penalty imposed on three companies attributed to dishonesty of two appellants who were directors and the third appellant as named officer – Whether appellants’ conduct dishonest to constitute evasion of VAT – Adequacy of reduction of penalty and apportionment of reduced penalty between the appellants – Value Added Tax Act 1994, s. 60(1), 61(4)(b) and 70.

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