CH91000 - Penalties for VAT and Excise wrongdoing: In what circumstances is a penalty payable: Contents


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Introduction

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Commencement date

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Schedule 41 Finance Act 2008

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When is a penalty chargeable

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Who is a person

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What periods are penalties charged for

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Unauthorised issue of an invoice showing VAT

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Putting a product to use that attracts higher duty

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Supplying a product for use that attracts higher duty

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Table of relevant excise provision

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Handling goods subject to unpaid excise duty

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Handling goods subject to unpaid excise duty: Examples

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Reasonable excuse