[2006] EWHC 23 (Ch).

Chancery Division.

Hart J.

Judgment delivered 23 January 2006.

Value added tax – Assessment – Civil evasion penalty – Suppression of takings – Mitigation of penalty – Customs carried out investigation of taxpayer’s business and concluded sales suppressed – Two assessments raised and penalty imposed – VAT tribunal upholding civil penalty assessments – Whether tribunal’s decision irrational or unreasonable – Whether penalty raised on incorrect basis – Value Added Tax Act 1994, s. 76, 77(2).

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