Commentary

V5.314 Conduct which must have involved an offence

Part V5 Compliance, enforcement and appeals

V5.314 Conduct which must have involved an offence

V5.314 Conduct which must have involved an offence

General

A person commits an offence, and is liable to penalties, where his conduct during any specified period must have involved the commission of one or more of the offences described in V5.311–313, regardless of whether or not particulars of the offence(s) are known1.

Conduct charged under this provision comprises one offence. It does not cease to be one offence merely because it includes several offences which, if particulars had been known, could have been individually charged under VATA 1994 s 72(1) or (3)2.

The purpose of this provision is to cover cases where

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