| Source: | All England Reporter |
| Publisher Citation: | [2006] All ER (D) 34 (Jun) |
| Neutral Citation: | [2006] EWHC 1262 (Ch) |
| Court: | Chancery Division |
| Judge: | Lewison J |
| Representation | Conrad McDonnell (instructed by Ramsdens Solicitors) for the taxpayer. |
| James Puzey (instructed by the Solicitor for Revenue and Customs) for the commissioners. | |
| Judgment Dates: | 7 June 2006 |
Catchwords
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 Case
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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