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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 07 January 2010 (see the update index for all updates)

Section Details of update
   
VATCEP2030 Revised interpretation of s60 (2) and s60 (3) VAT Act 1994 inserted, which provides a broader basis for what can be considered dishonest conduct for the purposes of s60.
VATCEP3020 Added that centrally assessed amounts not to be included in calculations of net amount of VAT evaded.
VATCEP6010 Inserted up-to-date details on appeals procedure.
VATCEP6020 Added one case to table (Stadeco)