Tax Evasion in UK Law
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HMRC v Livewire and Another
... ... “Member States may impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion, subject to the requirement of equal treatment for domestic transactions and transactions carried out between Member States by taxable persons and ... ...
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Yau and Others v Customs & Excise
... ... or not the imposition by the Commissioners of Customs and Excise ("the Commissioners") of (ostensibly civil) penalties for alleged dishonest evasion of tax pursuant to S.60(1) of the Value Added Tax Act 1994 (" VATA ") and s.8(1) of the Finance Act 1994 ("FA94") gave rise to criminal charges ... ...
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Red 12 Trading Ltd v HM Revenue and Customs
... ... It is irrelevant in this respect whether the fact that the contact is void is due to fraudulent evasion of VAT or to other fraud.” ... Guilty traders ... 21 In Kittel the Court held that: ... ...
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Clibbery v Allan and another
... ... He gave a judgment setting out the appropriate response by the court to revelations of tax evasion or other tax impropriety. He referred to the duty on the parties to provide full and frank disclosure and cited Livesey Formerly Jenkins) v Jenkins ... ...
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R (on the application of Lumsdon and Others) v Legal Services Board
... ... This interference with the free movement of capital was argued to be necessary in order to prevent tax evasion, money laundering and other offences. The court noted that the requirement of a prior declaration was less restrictive than that of prior ... ...
- S v S (Inland Revenue: Tax Evasion)
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Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
... ... 2 On 25 April 2007 HMRC refused the claim on the basis that BSG's transactions were connected to a fraudulent evasion of VAT. On 18 May 2007 BSG appealed against that decision to the VAT and Duties Tribunal. By a decision dated 17 December 2008 the tribunal dismissed ... ...
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Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
... ... tribunal. It has been argued on behalf of the Commissioners that they have much experience of tax evasion and the like. No doubt they have, but there is no evidence to suggest that the tribunal has not a like experience. In any event, the criticism of the ... ...
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Agip (Africa) Ltd v Jackson
... ... in a fraudulent and dishonest scheme to say that he thought that it was “only” a breach of exchange control or “only” a case of tax evasion. It is not necessary that he should have been aware of the precise nature of the fraud or even of the identity of its victim. A man who consciously ... ...
- R v R (Inland Revenue: Tax Evasion)
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