VALUE ADDED TAX – Assessment Disputed Assessment – Penalty – Evasion of tax – Conduct involving dishonesty – section 60 VATA – jurisdiction of the Tribunal under section 61(5)(b) – amounts assessed on a ‘named officer’ under section 61 VATA – on the facts assessment confirmed – dishonesty found in relation to some but not all issues raised – Mitigation – Penalties confirmed in reduced amounts.
[2005] UKVAT V19149
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.229621