Recent changes to the VAT Civil Evasion Penalty Manual
Below are details of the amendments that were published on 18 January 2010 (see the update index for all updates)
Section |
Details of update |
VATCEP2030 |
Revised interpretation of s60 (2) and s60 (3) VAT Act 1994 inserted, which provides a broader basis for what can be considered dishonest conduct for the purposes of s60. |
VATCEP3020 |
Added that centrally assessed amounts not to be included in calculations of net amount of VAT evaded. |
VATCEP6010 |
Inserted up-to-date details on appeals procedure. |
VATCEP6020 |
Added one case to table (Stadeco) |
