V5.311 Fraudulent evasion

General

A person commits an offence, and is liable to penalties, if he is knowingly concerned in either—

  1.  

    (1)     the fraudulent evasion of tax by him or any other person; or

  2.  

    (2)     the taking of steps with a view to the fraudulent evasion of tax by him or any other person1.

It seems clear that a person's conduct may amount to fraudulent evasion under this provision if he understates payments due to HMRC for a prescribed accounting period. It is specifically provided that amounts overclaimed in the following circumstances may also amount to fraudulent evasion2

  1.  

    (1)     claims for payment of VAT credits3;

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