[2001] EWCA Crim 2282

Where the appellant had submitted VAT returns for trading as a business in respect of his second partnership, it did not matter that the assessments were addressed to his first partnership because he knew that Customs and Excise was treating the returns on the first partnership's registration as the returns for the second partnership.

CA (Crim Div) (Henry LJ, Goldring J, Tomlinson J)

31/10/2001