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HMRC internal manual

VAT Civil Evasion Penalty

VAT: Civil Evasion Penalty: recent changes

Below are details of the amendments that were published on 23 February 2009 (see theupdate index for all updates)

Section Details of update
VATCEP2070 Objective ‘state of mind’ test for dishonesty
VATCEP5020 Point of Charge for Article 6 ECHR purposes