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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 15 October 2010 (see the update index for all updates)

Section Details of update
VATCEP1020 Added links to guidance on commencement dates of new penalty regimes (Schedules 24, 40 and 41)