Summary
Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.
Contents
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CEP1050Who is this guidance for
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CEP1300When civil penalties are charged
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CEP1500The penalties
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CEP2010acts and omissions that create liability to a CEP for conduct involving dishonesty: contents
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CEP2500Who is liable
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CEP3000Legislation and legal advice on liability:contents
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CEP3500Proving dishonest conduct
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CEP4000how civil evasion penalties are calculated
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CEP4500apportioning penalties to directors and managing officers
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CEP5000the rules for assessment and notification
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CEP7000Appeals and reviews
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CEP7500The investigation process
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CEP8000List of leading tribunal cases