VDT PENALTY – EVASION – Commissioners attribute dishonest conduct of company to a named officer – PRELIMINARY ISSUE– – Notice of liability to penalty – validity of notice of assessment – Appeal dismissed on this point –
MAIN ISSUE – conduct involving dishonesty – liability of director/secretary – dishonest conduct proved on a balance of probabilities- other directors’ acquiescence in dishonesty also a factor – proportionality taken into account – degree of culpability resulted in further mitigation of reduced penalty by 75 per cent – Appeal partially allowed VATA 1994 ss 60, 61, 70 and 76 – Human Rights Act 1998 Sch 1, Pt II, art.1.
Citations:
[2005] UKVAT V19035
Links:
VAT
Updated: 30 June 2022; Ref: scu.225155