CH91000 - Penalties for VAT and Excise wrongdoing: In what circumstances is a penalty payable: contents

  1. CH91050
    Introduction
  2. CH91100
    Commencement date
  3. CH91150
    Schedule 41 Finance Act 2008
  4. CH91200
    When is a penalty chargeable
  5. CH91250
    Who is a person
  6. CH91300
    What period are penalties charged for
  7. CH91350
    Unauthorised issue of an invoice showing or including VAT
  8. CH91400
    Putting a product to use that attracts higher duty
  9. CH91450
    Supplying a product for use that attracts higher duty
  10. CH91500
    Table of relevant excise provisions
  11. CH91550
    Handling goods subject to unpaid excise duty
  12. CH91600
    Handling goods subject to unpaid excise duty - examples
  13. CH91800
    Landfill Tax - knowingly making, causing, or permitting a disposal of material at an unauthorised waste site
  14. CH92000
    Reasonable excuse