Commissioners of Customs and Excise v Stevenson: CA 15 Aug 1996
A dishonest failure to register for VAT is caught by the penalty provisions as ‘any act’. Citations: Times 15-Aug-1996 Statutes: Finance Act 1985 13(1) Jurisdiction: England and Wales VAT, Taxes Management Updated: 31 October 2022; Ref: scu.79400