Customs civil evasion penalty (CCEP)
Appeals
Contravention of relevant rule
Amount of penalty
Demands
Exceptions
No prosecution after demand notice
Reasonable excuse
Reduction of penalty
Relevant rule, person liable and maximum penalty
Review of decisions
Right to appeal against certain decisions
Service of notices
Time limits for demands
Criminal proceedings, admissibility of statements and documents
Demands
Generally
Time limits
Penalty for evasion
Body corporate, liability of directors, etc.
Generally
Reduction
Review of decisions
Bringing of appeals
By HMRC
Extensions of time
Generally
Nature of
Offer
Out of time
Service of notices