VAT PENALTIES – evasion – Indian takeaway – rewriting of ‘meal bills’ – conflict of evidence between trader and former employee as to fraud – evidence of former employee preferred – best judgment and penalty assessments upheld – mitigation of penalty increased to 20 per cent to reflect cooperation by trader in permitting cashing up exercise on which assessments based – otherwise appeal dismissed
VAT – HUMAN RIGHTS – right to fair trial – admissibility of evidence of employee – relevance of absence of caution – other human rights arguments considered – human rights of the Appellant found to have been properly protected
Citations:
[2005] UKVAT V19084, [2005] UKVAT V19085
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.228553