12-year period, payment of both penalty and output tax assessments

Adviser's professional conduct

Agent not informed directly, but penalty upheld

Amnesty

Adviser's professional conduct

Generally

HMRC temporary campaign: 2011 VAT initiative

Amount

Former penalty

Single Market

Standard maximum penalty

Table

Application of provisions before enforcement of 1985 Act

Assessment: 20-year time limit

Calculation, invoice date v tax point

Change in status

Civil evasion penalty

Defence

Both penalty and VAT due

Fair hearing and PACE

Generally

Ignorance of law

Insufficient funds

Mitigation

Reasonable excuses

Reliance on another person

Statute-barred excuses

Difficulties in VAT Registration Unit

Director's dishonesty

Fair hearing and PACE

Former penalty

Amount

Generally

From April 2010

Generally

Hairdressers, status of stylists

Human rights

Irrelevant matters

Minimum

Mitigation

Generally

Non-notification of end of exemption

Defence to penalty

Generally

No double penalty

Penalty amount

Time limit for penalty assessment

Non-notification of goods acquired from member state

Defence to penalty

Generally

Goods subject to excise duty

New means of transport

No double penalty

Penalty

Replacement of penalty

Time limit for penalty assessment

Officer of company, liability

Reasonable excuse

Reasonable excuse defence

Generally

Official error and delay

Reasonable grounds for believing statutory limits exceeded

Reduction

Reduction, special circumstances

Relevant VAT

Generally

Single Market

Retrospective effect of statute

Retrospective recovery of output tax from customers

Single Market

Three-month period of grace

Three-year cap

Time limit

Former penalty

Generally

Treat all supplies as standard-rated, unless reason for believing otherwise