V18.163 Criminal penaltiesEvasion of taxA person is guilty of a criminal offence if1: • he is a registrable person and is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by him or another registrable person, or • not being a registrable person, he is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by a registrable personThe evasion of tax includes claiming a credit which is not due2.A person who is guilty of such an offence shall be liable3: • on summary conviction to a
A person is guilty of a criminal offence if1:
• he is a registrable person and is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by him or another registrable person, or
• not being a registrable person, he is knowingly concerned in, or takes steps with a view to, the fraudulent evasion of tax by a registrable person
The evasion of tax includes claiming a credit which is not due2.
A person who is guilty of such an offence shall be liable3:
• on summary conviction to a
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