||All England Reporter
|| All ER (D) 34 (Jun)
|| EWHC 1262 (Ch)
||Conrad McDonnell (instructed by Ramsdens Solicitors) for the taxpayer.
||James Puzey (instructed by the Solicitor for Revenue and Customs) for the commissioners.
||7 June 2006
Value added tax - Penalty - Dishonest evasion of value added tax - VAT assessments against taxpayer including penalty assessment - Penalty assessment dependent on finding of dishonesty against taxpayer - VAT tribunal upholding assessments - Whether tribunal erring in law.
The taxpayer's appeal against a VAT tribunal's decision to uphold, inter alia, a penalty assessment made against him for dishonesty was dismissed in circumstances where there had been no error of law in the tribunal's decision.
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