A penalty can be assessed:

(a)for late registration (strictly late notification of a liability to register):

(a)under FA 2008, Sch. 41, para. 1 (but for registrations taking effect before 1 April 2010 under VATA 1994, former s. 67(1)(a)) as a civil penalty (Khan (t/a Greyhound Dry Cleaners) v C & E Commrs [2006] BVC 336; Stevenson and Telford Building & Design Ltd v C & E Commrs [1996] BVC 428); or

(b)if provable to the criminal standard, under VATA 1994, s. 72 or for the offence under the common law of cheating the public revenue (Notice 700/1/2017, para. 13.3);

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