Alternative penalty

Commentary – Indirect Tax Reporter ¶60-710

Being knowingly concerned in

Accountant

Case Law – R v. Wilson. [1991] BVC 7

Generally

Case Law – R v Quigley. [2002] BVC 702 ; R. v. Tuffey. (1986) 3 BVC 149

Cases

Case unsuitable for trial by magistrates

Commentary – Indirect Tax Reporter ¶60-720

Counterfeit goods, scope of VAT

Commentary – Indirect Tax Reporter ¶60-720

HMRC's observations

Commentary – Indirect Tax Reporter ¶60-720

Meaning of evasion, payment not made on due date

Commentary – Indirect Tax Reporter ¶60-720

Restraint orders

Commentary – Indirect Tax Reporter ¶60-720

Cheating the Revenue

Case Law – (1986) 2 BVC 200,235 ; R v. Branton and Ors. (1989) 4 BVC 136 ; R. v. Redford. (1988) 3 BVC 410

Commission of offences

Case Law – (1985) 2 BVC 200,110 ; R. v. McCarthy. (1981) 1 BVC 405

Compliance task force

Commentary – Indirect Tax Reporter ¶60-710

Compounding offences

HMRC's policy

Commentary – Indirect Tax Reporter ¶60-835

HMRC's powers

Commentary – Indirect Tax Reporter ¶60-830

Conduct involving commission of offence

Commentary – Indirect Tax Reporter ¶60-740

Consistent powers in UK for investigations

Commentary – Indirect Tax Reporter ¶60-710

Criminal investigation policy

Commentary – Indirect Tax Reporter ¶60-710

Criminal Taxes Unit

Commentary – Indirect Tax Reporter ¶60-710

Directors, personal liability for penalty

Commentary – Indirect Tax Reporter ¶60-715

Gaming machines

Case Law – R v. Ryan & Ors. [1994] BVC 96

Generally

Commentary – Indirect Tax Reporter ¶60-710

HMRC's observations

Case Law – R v. Eleftheriou & Anor. [1993] BVC 257

HMRC's policy on compounding offences

Commentary – Indirect Tax Reporter ¶60-835

HMRC's powers

Application to VAT offences

Commentary – Indirect Tax Reporter ¶60-810

Compounding offences

Commentary – Indirect Tax Reporter ¶60-830

Generally

Commentary – Indirect Tax Reporter ¶3-750

Meaning of evasion

Case Law – R v Dealy. [1995] BVC 86

Mode of trial

Case Law – R v. Northampton Magistrates' Court, ex parte Customs and Excise Commissioners. [1994] BVC 111

No tax due

Case Law – R. v. Noble. (1988) 3 BVC 315

Official policy on criminal prosecution after 31 August 2000

Commentary – Indirect Tax Reporter ¶60-710

One or more offences

Case Law – R v. Choudhury; R v. Uddin. [1996] BVC 339

Overseas supplier with UK fulfilment house

Commentary – Indirect Tax Reporter ¶60-710

Penalty

Assessment

Commentary – Indirect Tax Reporter ¶60-715

Director's personal liability

Commentary – Indirect Tax Reporter ¶60-715

Generally

Commentary – Indirect Tax Reporter ¶60-715

Level on standard scale

Commentary – Indirect Tax Reporter ¶60-715

Production of false documents/statements

Commentary – Indirect Tax Reporter ¶60-770

Statutory maximum fine: £5,000

Commentary – Indirect Tax Reporter ¶60-715

Possession/dealing with VAT evaded goods

Commentary – Indirect Tax Reporter ¶60-790

Production of false documents/statements

Generally

Commentary – Indirect Tax Reporter ¶60-770

Penalty

Commentary – Indirect Tax Reporter ¶60-770

Prosecution

Commentary – Indirect Tax Reporter ¶59-600
HMRC Guidance – CH90000

Repayment of input tax

Case Law – R v. Howard. (1990) 5 BVC 16

Restraint order

Case Law – Re G (restraint order). [2002] BVC 292

Revenue and Customs Prosecutions Office (RCPO)

– see Revenue and Customs Prosecutions Office (RCPO)

Single person conspiracy

Commentary – Indirect Tax Reporter ¶60-740

Supply of anabolic steroids

Case Law – R v. Citrone and Anor. [1999] BVC 49

Supply of counterfeit goods

Case Law – R v. Goodwin and Unstead (Case C-3/97). [1998] BVC 314 ; R v. Goodwin and Unstead. [1997] BVC 307

Surveillance powers

Commentary – Indirect Tax Reporter ¶60-710

Tax evasion

Corporate offence

Commentary – Indirect Tax Reporter ¶60-716

Treasury guidance

Commentary – Indirect Tax Reporter ¶60-716

Tax unlawful supplies

Commentary – Indirect Tax Reporter ¶60-710