Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Triable either way definition

What does Triable either way mean? In practice, this describes a criminal offence that can be heard either in the magistrates’ court (summary trial) or in the Crown Court (trial on indictment). In England and Wales, “either‑way offence” is a statutory category in the Magistrates’ Courts Act 1980. After plea before venue comes allocation (mode of trial): magistrates assess suitability for summary trial by the allocation guidelines and their sentencing powers. If they accept jurisdiction, the defendant may elect Crown Court jury trial; if they decline, the case is sent to the Crown Court. Typical examples include theft and assault occasioning actual bodily harm. Venue choice...

Fraudulent evasion of VAT and related offences under VATA 1994: elements, sentencing and corporate liability

Published by a LexisNexis Corporate Crime expert

Practice notes

Offence of fraudulent evasion of VAT

It is an offence under section 72(1) of the Value Added Tax Act 1994 (VATA 1994) for any person to be knowingly involved in taking steps intended to fraudulently evade Value Added Tax (VAT), whether for themselves or for someone else. The offence is Triable either way. This conduct is sometimes referred to as VAT fraud. The provision concerns those knowingly concerned in steps aimed at evasion.

There is also a lesser offence under VATA 1994, s 72(10), which provides that a person commits an offence if they:

acquire or handle Goods, or accept the provision of any services; and
have reason to believe that VAT on the supply of those goods or services, or on the Importation of the goods, has been or will be evaded

This lesser offence is summary only with a maximum penalty of £20,000 or three times the amount of the VAT, whichever is the greater...

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Web page updated on 21/05/2026

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