Civil fraud
Burden of proof
Co-operation and mitigation
Generally
Cases
Building work, input tax
Capital item, output tax
Continued use of dishonest system
Evidence of former employee
Fatigue and carelessness or dishonest intent
Inactive or sleeping partner: liability for penalty
Inadequate centrally-issued assessments
Non-compliance with ruling
Non-registration
Restaurant, output tax
Conditions for penalising
Deliberate failure to notify an error
Disclosure during compliance visit
Dishonesty, meaning
Employees' actions
Evading VAT, meaning
Fraudulent input tax claim
Generally
Human Rights Act 1998
Interviews
Investigations
Penalty
Procedure before penalty applied
Recklessness amounting to dishonesty
Serious Organised Crime Agency (SOCA)
Standards of proof
Withholding VAT recovery