Amount

Comparison with penalty imposed by courts

Generally

Second-hand goods scheme

Appeals

Admissibility of evidence

Generally

Burden of proof

Conditions

Conduct involving dishonesty

Burden of proof

Commissioners' request for particulars of ground of appeal in advance of statement of case

Criminal penalty for purposes of art. 6 of ECHR

Employees

Failure to account for VAT on sale of milk quotas

False invoices

Input tax recovery

Jurisdiction of tribunal to consider whether assessment defective

Meaning of dishonesty

Misrepresentation of proportion of zero-rated supplies

Mitigation of penalty

Partnership

Penalty based on larger amount of VAT than that determined

Standard of proof

Standard of proof in Scotland

Tribunal's duty to raise possibility of legal aid

Underdeclaration of output tax

Unregistered trader

Director's liability

Cases

Dishonest recovery of input tax

Form of notice to director

General repeal

Generally

No multiple assessment

Tribunal's approach to apportionment of penalty

Validity of notices

General repeal

Generally

Human rights

Mitigation

Non-registration

Partners

Proof

Standards of proof

Time limit and attribution of penalty to period

Waiver