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Tang (t/a Man Ying) v Revenue & Customs [2006] UKVAT V19524 (04 April 2006)
19524
ASSESSMENT – under declaration of output tax – penalty for dishonest conduct – dishonesty admitted in correspondence – appeal against both assessment and penalty dismissed
DRAFT
MANCHESTER TRIBUNAL CENTRE
MR SZE MAN TANG trading as MAN YING Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Lady Mitting (Chairman)
Member: Peter Whitehead
Susan Stott
Sitting in public in Manchester on 27 February 2006
The Appellant did not appear and was not represented
Ben Collins of counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2006
DECISION
Was the decision properly notified ?
The Dishonesty Penalty
'I appreciate that this statement was made in a letter containing an offer to settle but it is not apparent that it was made without prejudice. May I ask you to confirm that your clients admit dishonesty'.
'when my clients admitted having suppressed a percentage of their cash takings, that quite clearly was an admission of dishonesty. I do not think we need to belabour this point any further".
"confirmation has been made that your clients admit dishonesty".
The Assessment
The Dishonesty Penalty
Did the Appellants trade throughout in partnership?
LADY MITTING
CHAIRMAN
Release Date: 4 April 2006
MAN/01/363