Fraudulent evasion of VAT
Fraudulent evasion of VAT

The following Corporate Crime practice note provides comprehensive and up to date legal information covering:

  • Fraudulent evasion of VAT
  • Offence of fraudulent evasion of VAT
  • Elements of the offence of fraudulent evasion of VAT
  • Being 'knowingly concerned'
  • 'Taking steps with a view to'
  • 'Fraudulent evasion'
  • Other elements of the offence of fraudulent evasion of VAT
  • Sentencing for fraudulent evasion of VAT
  • Offence of furnishing false information
  • Elements of the offence of furnishing false information
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for corporate crime?

Offence of fraudulent evasion of VAT

It is an offence under section 72(1) of the Value Added Tax Act 1994 (VATA 1994) if any person is knowingly concerned in the taking of steps with a view to, the fraudulent evasion of Value Added Tax (VAT) by themselves or any other person. The offence is triable either way. This offence is sometimes referred to as VAT fraud.

There is also a lesser offence under the VATA 1994, s 72(10) which provides that if any person:

  1. acquires possession of

  2. deals with any goods, or

  3. accepts the supply of any services having reason to believe that VAT on the supply of the goods or services, on the acquisition of the goods from another Member State or on the importation of the goods from a place outside the Member States has been or will be evaded,

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