Regina v Dealy: CACD 23 Jan 1995

‘Evasion’ means not paying when falling due – it does not import a requirement to establish a permanent intention.

Citations:

Ind Summary 23-Jan-1995

Statutes:

Value Added Tax Act 1983 39-1

Jurisdiction:

England and Wales

VAT

Updated: 08 October 2022; Ref: scu.86521