Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Three types of wrongdoing
If a person commits a Landfill Tax wrongdoing, they will not be liable to a penalty for a non-deliberate wrongdoing.
There are three types of wrongdoing.
A wrongdoing by a person may be
- deliberate and concealed if the failure is deliberate and arrangements were made to conceal it, see CH93100, or
- deliberate but not concealed if the failure is deliberate but no arrangements were made to conceal it, see CH93200, or
- non-deliberate, see CH93300.
Penalties for VAT and Excise wrongdoings are designed to address the behaviour that led to the wrongdoing.
Not every wrongdoing will result in a penalty. See CH92000 if the person has a reasonable excuse for a non-deliberate wrongdoing and CH91800 for a non-deliberate Landfill Tax wrongdoing. Penalties for deliberate wrongdoing will be higher than those which are non-deliberate.
Within the deliberate category the law provides for higher penalties in the most serious cases where the person has taken steps to conceal the deliberate wrongdoing.