Suhail and Another v Revenue and Customs: VDT 2 Feb 2006

VAT PENALTIES – evasion – payment of central assessment – payment a mistake – intention to include amount of assessment in sum demanded by solicitors to avoid Winding-up Petition – assessment paid twice through inadvertence – credit balance with Customs thereby created – payment of assessment attributable to solicitors’ demand and not to any intention to underpay VAT with knowledge of greater VAT liability – dishonest conduct for the purpose of tax evasion not proved – appeal against penalties allowed

Citations:

[2006] UKVAT V19448

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239013