VDT VALUE ADDED TAX – Assessment in default of proper returns by the taxpayer – Allegation by Commissioners that Appellant incorrectly apportioned supplies and suppressed takings – Assessment to the Commissioners best judgment – Value Added Tax Act 1994, s.73(1) – Appeal dismissedCIVIL EVASION PENALTY – Evasion of tax – Conduct involving dishonesty – Value … Continue reading Khaira (T/A Tony Fish Bar) v Revenue and Customs: VDT 6 Apr 2006
The applicant claimed that proceedings under which he had been accused of fraud in dishonestly evading VAT liability were in reality criminal proceedings and that the minimum standards of a fair trial applied. Held: The characterisation under the rules of such proceedings as civil was a starting point only. The fact that no sanction of … Continue reading Han and Yau t/a Murdishaw Supper Bar, and Others v Commissioners of Customs and Excise: CA 3 Jul 2001
The Court considered the applicability of the European Convention of Human Rights to VAT and Excise procedures, namely whether or not the imposition by the Commissioners of Customs and Excise of (ostensibly civil) penalties for alleged dishonest . .