CH93000 - Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Contents
| CH93050 | Three types of wrongdoing |
| CH93100 | Deliberate and concealed |
| CH93150 | Deliberate and concealed: Examples |
| CH93200 | Deliberate but not concealed |
| CH93250 | Deliberate but not concealed: Examples |
| CH93300 | Non-deliberate |
| CH93350 | Onus of proof |
| CH93400 | Level of proof |
