V5.313 False statements

General

A person commits an offence, and is liable to penalties, if, in furnishing any information for the purposes of VAT, he either1

  1.  

    (1)     makes any statement which he knows to be false in a material particular; or

  2.  

    (2)     recklessly makes a statement which is false in a material particular.

HMRC made the following statement in respect of the declaration on Form VAT 1 (notification of liability to register for the purposes of VAT)2

“It is accepted, of course, that even where an individual signs in good faith unintentional errors or omissions may occur. Proceedings under [VATA 1994 s

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