Penalty

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(n)

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Failure to notify use of notifiable scheme

Legislation/Regulatory – VATA94 Sch. 11A, para. 10(3)

Mitigation

Legislation/Regulatory – VATA94 s. 70

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869