Alternative penalty

Being knowingly concerned in

Accountant

Generally

Cases

Case unsuitable for trial by magistrates

Counterfeit goods, scope of VAT

HMRC's observations

Meaning of evasion, payment not made on due date

Restraint orders

Cheating the Revenue

Commission of offences

Compliance task force

Compounding offences

HMRC's policy

HMRC's powers

Conduct involving commission of offence

Consistent powers in UK for investigations

Criminal investigation policy

Criminal Taxes Unit

Directors, personal liability for penalty

Gaming machines

Generally

HMRC's observations

HMRC's policy on compounding offences

HMRC's powers

Application to VAT offences

Compounding offences

Generally

Meaning of evasion

Mode of trial

No tax due

Official policy on criminal prosecution after 31 August 2000

One or more offences

Overseas supplier with UK fulfilment house

Penalty

Assessment

Director's personal liability

Generally

Level on standard scale

Production of false documents/statements

Statutory maximum fine: £5,000

Possession/dealing with VAT evaded goods

Production of false documents/statements

Generally

Penalty

Prosecution

Repayment of input tax

Restraint order

Revenue and Customs Prosecutions Office (RCPO)

Single person conspiracy

Supply of anabolic steroids

Supply of counterfeit goods

Surveillance powers

Tax evasion

Corporate offence

Treasury guidance

Tax unlawful supplies