CH94500 - Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Contents


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Introduction

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Unprompted or prompted disclosure

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Determining unprompted or prompted disclosure

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Unprompted or prompted disclosure: Examples

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Maximum and minimum penalty percentages

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Quality of disclosure

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Determining the quality of disclosure

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Determining the quality of disclosure: Example

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Telling

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Helping

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Giving access