Clause 25 - Penalty for evasion
Finance Bill
10:30 am
Mr Michael Jack (Fylde, Conservative)
Could the Minister put my mind at rest about the way in which clause 25 will operate for someone who unwittingly evades a requirement to pay tax when that is subsequently discovered following inspection and discussion with a representative of Customs and Excise and when they had not knowingly
set out to be dishonest? For those of us who have to deal with constituency cases in which constituents with small businesses run into problems over VAT, some words of reassurance would be helpful. Perhaps that is dealt with through the type of procedure that he described in clause 24, where letters of notice and warning are issued, but I should be grateful for some clarification.