Related Commentary  Related HMRC Manuals

28(1)  Where it appears to the Commissioners–

(a)that a body corporate is liable to a penalty under section 25, and

(b)that the conduct giving rise to the penalty is, in whole or in part, attributable to the dishonesty of a person who is, or at the material time was, a director or managing officer of the body corporate (a “relevant officer” ),

the Commissioners may give a notice under this section to the body corporate (or its representative) and to the relevant officer (or his representative).

28(2)  A notice under this section must state–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.