Civil fraud

– see also Fraud

Burden of proof

Co-operation and mitigation

Commentary – VAT Reporter ¶59-780

Generally

Commentary – VAT Reporter ¶59-750

Cases

Building work, input tax

Commentary – VAT Reporter ¶59-820

Capital item, output tax

Commentary – VAT Reporter ¶59-830

Continued use of dishonest system

Commentary – VAT Reporter ¶59-815

Evidence of former employee

Commentary – VAT Reporter ¶59-815

Fatigue and carelessness or dishonest intent

Commentary – VAT Reporter ¶59-815

Inactive or sleeping partner: liability for penalty

Commentary – VAT Reporter ¶59-815

Inadequate centrally-issued assessments

Commentary – VAT Reporter ¶59-815

Non-compliance with ruling

Commentary – VAT Reporter ¶59-815

Non-registration

Commentary – VAT Reporter ¶59-835

Restaurant, output tax

Commentary – VAT Reporter ¶59-825

Conditions for penalising

Commentary – VAT Reporter ¶59-755

Deliberate failure to notify an error

Commentary – VAT Reporter ¶59-760

Disclosure during compliance visit

Commentary – VAT Reporter ¶59-800

Dishonesty, meaning

Commentary – VAT Reporter ¶59-760

Employees' actions

Commentary – VAT Reporter ¶59-755

Evading VAT, meaning

Commentary – VAT Reporter ¶59-760

Fraudulent input tax claim

Commentary – VAT Reporter ¶59-760

Generally

Commentary – VAT Reporter ¶59-750

Human Rights Act 1998

Commentary – VAT Reporter ¶59-750

Interviews

Commentary – VAT Reporter ¶59-750

Investigations

– see Civil investigation of fraud

Penalty

– see Civil fraud penalty

Procedure before penalty applied

Commentary – VAT Reporter ¶59-750

Recklessness amounting to dishonesty

Commentary – VAT Reporter ¶59-760

Serious Organised Crime Agency (SOCA)

Commentary – VAT Reporter ¶59-750

Standards of proof

Commentary – VAT Reporter ¶59-750 ; VAT Reporter ¶59-765

VAT penalties for partners

Commentary – Tax Reporter ¶291-835

Withholding VAT recovery

Commentary – VAT Reporter ¶59-750