Freer and Another (T/A Shooting and Fishing) v Customs and Excise: VDT 21 Jan 2005

VDT ASSESSMENT – Underdeclaration of takings of trader as gun dealer – Unidentified sums paid into business account – Sale of private collection of guns said by Appellant not to be part of business – No evidence of source of payments in to bank – Whether receipts of business – Appeal dismissed
PENALTY – Dishonest evasion – Underdeclaration of tax – Alleged that appellants recorded sales of standard-rated goods as zero-rated – Whether appellants acted dishonestly – No – Appeal allowed – VATA 1994 s. 60


[2004] UKVAT V18921




Updated: 29 June 2022; Ref: scu.222670