When Palmer is in court and asked to plead, one of the charges read is "to evade the payment of VAT to Her Majesty's Revenue & Customs".
HM Revenue & Customs was formed in 2005. At the time of Palmer's trial, VAT was the responsibility of Her Majesty's Customs & Excise.
HM Revenue & Customs was formed in 2005. At the time of Palmer's trial, VAT was the responsibility of Her Majesty's Customs & Excise.