Kirkham v Customs and Excise: VDT 4 Jun 2004

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:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199171