Incorrect certificates penalty

Amount

Commentary – VAT Reporter ¶60-200

Appeal to tribunal

Commentary – VAT Reporter ¶60-200

Certificates accepted in good faith

Commentary – VAT Reporter ¶60-200

Defence

Commentary – VAT Reporter ¶60-200

Dishonesty

Commentary – VAT Reporter ¶60-200

Generally

Commentary – VAT Reporter ¶60-200

Non-commercial buildings other than dwellings

Commentary – VAT Reporter ¶33-825

Payment, person liable

Commentary – VAT Reporter ¶60-200