CH98500 - Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: contents
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      CH98550Officer of a company's liability to pay a penalty
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      CH98600Deliberate wrongdoing attributable to an officer of the company
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      CH98620What is a company
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      CH98650Who is an officer of the company
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      CH98660Personal gain
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      CH98670Insolvency or imminent insolvency
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      CH98680Amount of company officer’s liability
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      CH98690Personal liability notices and appeals