Assessments

Cases

Conditions

Defences

Generally

Reasonable excuse

Definitions

Gross amount of tax

True amount of VAT

Generally

Government bodies etc.

Human rights

Imposition, non-conditions

Innocent errors

Mitigation

Name of penalty

Non-defences

Rate

Repeal

Time limit

Assessments

Failure to obtain export evidence

Understated assessments

VAT which would have been lost