Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability.
Citations:
Times 13-Dec-1994, [1995] STC 217
Statutes:
Value Added Tax Act 1983 39(1)
Jurisdiction:
England and Wales
Cited by:
Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004
VDT VALUE ADDED TAX – dishonest evasion – VATA s 60 – appellant paying six successive centrally-issued assessments for less than the true liability – inadequate attempts to put accounting records in order – . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 25 October 2022; Ref: scu.86522
