Offence classification
Back to offence classifications
VA94001C - Conspired with other persons in the fraudulent evasion of VAT
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CE Class 3 Custody Yes PNC Yes
Classification details
- Offence code
- VA94001C
- Offence title
- Conspired with other persons in the fraudulent evasion of VAT
- Legislation
- Contrary to section 72(1) of the Value Added Tax Act 1994.
- CJS category code
- CE
- Offence class
- 3
- Custodial indicator
- Yes
- Recordable on PNC
- Yes
- Offence start date
- 14-Mar-15
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 10753.