It led to the highest level of household debt in relation to income in the world. (conservativehome.blogs.com)
It was true that the statutory context was different, and that additional arguments could be made on the wording of the VAT statutes than were available in relation to the income tax regime. (newlawjournal.co.uk)
There was no binding authority directly in point in relation to income tax penalties, but there were pointers elsewhere in the authorities. (newlawjournal.co.uk)