V5.305 Conduct of proceedings

The manner in which criminal proceedings are conducted is modified and extended in relation to offences arising under, or applied to, VAT1. These modifications are briefly outlined below.

Any officer or other person authorised by HMRC may conduct proceedings in relation to VAT before a court of summary jurisdiction in Scotland or Northern Ireland2.

Onus of proof

The onus of proof of certain matters is placed upon the accused in proceedings relating to VAT. In so far as they appear relevant for the purposes of VAT, the matters concerned are—


    (1)     the place from which any goods have come;


    (2)     whether tax has been paid or secured in respect of any goods; and


    (3)     whether any goods or other things are of the alleged description or nature3.

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