CH402700 - Charging Penalties: establishing penalty behaviour: evaluating evidence: contents

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  1. CH402701
    Introduction
  2. CH402702
    Relevant information
  3. CH402703
    Evidence of a mistake despite taking reasonable care
  4. CH402704
    Evidence of a careless inaccuracy
  5. CH402705
    Evidence of a deliberate failure to file, inaccuracy, withholding of information or VAT or excise wrongdoing
  6. CH402706
    Evidence of concealment
  7. CH402707
    Evidence of a non-deliberate failure to notify or VAT or excise wrongdoing
  8. CH402708
    Evidence of a reasonable excuse for a non-deliberate failure to notify or VAT or excise wrongdoing