VALUE ADDED TAX – dishonesty – company accepting centrally issued assessments and failing to send in returns, or to correct the assessments – assessments significantly understating true liability- responsibility of directors – VAT Act 1994 s 61 – whether dishonesty of directors established – appeal withdrawn by one director – dishonesty of other director not established.
[2004] UKVAT V18743
Bailii
England and Wales
Updated: 13 October 2021; Ref: scu.213710 br>