V5.303 Classification of offences

V5.303 Classification of offences

Offences in connection with VAT can be broadly classified under three headings—

  1.  

    (1)     offences arising under tax legislation;

  2.  

    (2)     offences arising under customs and excise legislation; and

  3.  

    (3)     offences arising under general criminal law.

Offences arising under tax legislation

Any act or omission in respect of which a penalty (other than a civil penalty falling within VATA 1994 ss 60–70) is imposed is an offence1. Tax legislation2 sets out the penalties which may be imposed in respect of the following acts and omissions, which thereby amount to offences—

  1.  

    (1)     the fraudulent evasion of VAT;

  2.  

    (2)     the production, furnishing or sending of documents which are false in a material particular;

  3.  

    (3)     the making of statements which are

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