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12 June 2006
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Arif v CRC, Chancery Division, 7 June 2006
Dishonest chippie
The taxpayer ran a fish and chip shop. HMRC concluded that the taxpayer had dishonestly underdeclared his takings with a view to evading liability to VAT, so they assessed him to VAT under VATA 1994, s 73 and issued a penalty s 60. The taxpayer's appeal to a VAT tribunal was dismissed, the tribunal agreeing that the taxpayer's dishonesty had been established. The taxpayer appealed.
The issue was whether the evidence before the tribunal was sufficient to support the finding which it had made.
The judge dismissed the appeal, saying that on the evidence, the tribunal had not erred in law.
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