CH98500 - Penalties for VAT and Excise Wrongdoing: Other penalty issues: Company penalties: Contents


CH98550

Liability to a penalty

CH98600

Deliberate act by a company officer

CH98650

Who is a an officer of the company

CH98700

Notice of company officer’s liability

CH98750

Amount of company officer’s liability

CH98800

Personal gain

CH98850

Insolvency or imminent insolvency