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THE EVIDENCE & FINDINGS OF FACT
THE EVIDENCE & FINDINGS OF FACT
As is usual in these cases we had before us a voluminous amount of documentary evidence. However, thankfully, by the start of the hearing the parties were able to considerably narrow the issues by agreeing that the relevant transactions were connected with fraud. This meant that it was no longer necessary for us to hear from Officer Emery or Officer Houghton whose evidence dealt with the fraudulent evasion of VAT by WM.
- Heading
- Introduction &Grounds of Appeal
- THE LAW
- THE ISSUES
- THE EVIDENCE & FINDINGS OF FACT
- The Respondents’ evidence
- The Appellant’s evidence
- Mrs Janet Walmsley
- Charlie Vause, Ian Hamilton and WM
- Accountants
- VAT deregistration
- Knowledge of connection with fraud
- Ms Katijah Shabir
- Discussion
- Orchestrated overall scheme to defraud HMRC
- Conclusions