VATF45170 - Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: interaction with other penalties and sanctions

A Kittel or Mecsek denial is usually associated with an inaccurate VAT return. If the inaccuracy has already been penalised under Sch 24 FA2007 you may not assess a s69C penalty as well.

More commonly, you will be in a position to choose whether to penalise using Sch 24 or s69C. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The trader’s actions in claiming a VAT right (usually input tax or zero rating) may be the subject of a criminal investigation. If the trader is convicted, he cannot also be charged a s69C penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)