Late registration penalty
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