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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

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