Assessments

Commentary – VAT Reporter ¶60-032

Cases

Commentary – VAT Reporter ¶60-035

Conditions

Commentary – VAT Reporter ¶60-032

Defences

Generally

Commentary – VAT Reporter ¶60-036

Reasonable excuse

– see Reasonable excuse

Definitions

Gross amount of tax

Commentary – VAT Reporter ¶60-034

True amount of VAT

Commentary – VAT Reporter ¶60-034

Generally

Commentary – VAT Reporter ¶60-030

Government bodies etc.

Commentary – VAT Reporter ¶60-032

Human rights

Commentary – VAT Reporter ¶60-030
Case Law – Ali & Anor (t/a Shapla Tandoori Restaurant) & Ors. [2002] BVC 2,254

Imposition, non-conditions

Commentary – VAT Reporter ¶60-032

Innocent errors

Commentary – VAT Reporter ¶60-032

Mitigation

– see Mitigation of penalties

Name of penalty

Commentary – VAT Reporter ¶60-030

Non-defences

Commentary – VAT Reporter ¶60-036

Rate

Commentary – VAT Reporter ¶60-054

Repeal

Commentary – VAT Reporter ¶60-030

Time limit

Assessments

Commentary – VAT Reporter ¶60-032

Failure to obtain export evidence

Commentary – VAT Reporter ¶63-100

Understated assessments

Commentary – VAT Reporter ¶60-032

VAT which would have been lost

Commentary – VAT Reporter ¶60-035