VDT VALUE ADDED TAX – dishonest evasion – enquiries set in train by settlement between taxpayers and Inland Revenue – whether background to settlement a material factor – yes, but of limited value – interview of Appellants – whether PACE caution necessary – no – interview admissible – observations – whether reliable – yes – whether reasonably interpreted – yes – some admissions made – whether credible – no – assessment reasonably calculated and no evidence to warrant an adjustment – penalty – sufficient evidence of dishonesty throughout period assessed – no additional mitigation warranted – appeal dismissed
[2005] UKVAT V19150
Bailii
England and Wales
Updated: 14 September 2021; Ref: scu.229622