A count on an indictment alleging VAT offences which included charges both of understating outputs and making false input claims was defective in not allowing a jury to say clearly of which offence the accused was guilty. ‘the Court of Appeal had given a wide meaning to the word ‘defective’ in section 5(1) so as to render indictments capable of deciding the issue that properly should be determined between the Crown, on the one hand, and the defendant on the other’.
Citations:
Times 08-Dec-1998
Statutes:
Value Added Tax Act 1994 72(8), Indictments Act 1915 5(1)
Jurisdiction:
England and Wales
Cited by:
Cited – Regina v Alibhai and Others CACD 30-Mar-2004
The defendants appealed against their convictions for conspiracy to manufacture and distribute counterfeit Microsoft products. They said that inadequate disclosure had been provided by Microsoft. The principal witness was a participating informant . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 25 October 2022; Ref: scu.88113
