VDT VAT – penalty for dishonest evasion assessed on company – apportioned under s. 61 VATA 1984 to two named officers – appellant one named officer – whether appellant managing officer in part of period covered by penalty assessment – whether conduct giving rise to penalty attributable in part to dishonesty of appellant -appeal dismissed
Citations:
[2004] UKVAT V18640
Links:
VAT
Updated: 11 June 2022; Ref: scu.199171