Related Commentary  Related CasesRelated HMRC Manuals

76(1)  Where any person is liable–

(a)to a surcharge under section 59 or 59A, or

(b)to a penalty under any of sections 60 to 69C, or

(c)for interest under section 74, or

(d)a penalty under regulations made under section 135 of the Finance Act 2002 (mandatory electronic filing of returns) in connection with VAT,

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.