CH91250 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Who is a person

• an individual
• a company, see CH98550 and CH98650 for guidance on an officer of the company
• a partner
• a partnership
• a representative member of a VAT group, see CH98200 
• an individual or organisation acting in the capacity of personal representative
• a pension scheme administrator
• a trustee, and
• collectives, partnerships and co-operatives that come together as a group for the production of biofuel.