Regina v Hammond: CACD 15 Jul 1997

Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment.

Citations:

Times 15-Jul-1997

Statutes:

Value Added Tax Act 1994 72(1) 72(3)

Jurisdiction:

England and Wales

VAT, Criminal Sentencing

Updated: 11 October 2022; Ref: scu.86807