[2006] EWHC 1262 (Ch).

Chancery Division.

Lewison J.

Judgment delivered 7 June 2006.

Value added tax — Penalty – Evasion – Fish and chip shop – Whether Customs' calculation of sales excessive – Whether taxpayer acted dishonestly – Whether mitigation adequate – Value Added Tax Act 1994, s. 60, 73, 76.

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