VAT – civil evasion penalty – clothing trade – use of false invoices – whether bookkeeper implicated – whether conduct wholly attributable to dishonesty of sole director – yes – appeal dismissed
Human rights – right to a fair trial – whether undue delay – no – whether prejudiced by lack of appeal by company against assessment – no
Citations:
[2005] UKVAT V19225
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230192