Beta This part of GOV.UK is being rebuilt – find out what this means

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 26 August 2009 (see the update index for all updates)

Section Details of update
   
VATCEP2010 Revised interpretation of ‘person’ for purposes of s60 VAT Act 1994
VATCEP2070 Added reference to Sahib Restaurant 2008 High Court case
VATCEP4010 Removed ‘transfer of liability to a penalty’ terminology
VATCEP5020 Inserted time limits for issuing a s61 notice
VATCEP6010 Added opening title ‘Grounds for appeal are against: ‘
VATCEP6020 Added five cases to table (Standard; Abu Dhabi; Barlow; Sahib; and King)