– see also Fraud

Burden of proof

Co-operation and mitigation

Generally

Cases

Building work, input tax

Capital item, output tax

Continued use of dishonest system

Evidence of former employee

Fatigue and carelessness or dishonest intent

Inactive or sleeping partner: liability for penalty

Inadequate centrally-issued assessments

Non-compliance with ruling

Non-registration

Restaurant, output tax

Conditions for penalising

Deliberate failure to notify an error

Disclosure during compliance visit

Dishonesty, meaning

Employees' actions

Evading VAT, meaning

Fraudulent input tax claim

Generally

Human Rights Act 1998

Interviews

Investigations

Penalty

Procedure before penalty applied

Recklessness amounting to dishonesty

Serious Organised Crime Agency (SOCA)

Standards of proof

VAT penalties for partners

Withholding VAT recovery