Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment. Citations: Times 15-Jul-1997 Statutes: Value Added Tax Act 1994 72(1) 72(3) Jurisdiction: England and Wales VAT, Criminal Sentencing Updated: 11 October 2022; Ref: scu.86807
Judges: Lord Justice Hickinbottom Citations: [2019] EWCA Crim 1812 Links: Bailii Statutes: Value Added Tax Act 1994 72(1) Jurisdiction: England and Wales Crime, VAT Updated: 03 September 2022; Ref: scu.643858
The appellant had applied for and been refused disability living allowance on the basis of being able to carry out certain cooking tasks. Held: The purpose of the ‘cooking test’ is not to ascertain whether the applicant can survive, or enjoy a reasonable diet, without assistance. It is a notional test, a thought-experiment, to calibrate … Continue reading Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003