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HMRC internal manual

VAT Civil Evasion Penalty

From
HM Revenue & Customs
Updated
, see all updates

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