– see also Penalties

Amount

Commentary – Indirect Tax Reporter ¶59-730

Civil fraud

Burden of proof of co-operation

Commentary – Indirect Tax Reporter ¶59-780

Co-operation

Commentary – Indirect Tax Reporter ¶59-775

Factors taken into account

Commentary – Indirect Tax Reporter ¶59-775

Generally

Commentary – Indirect Tax Reporter ¶59-775

Determination, irrelevant matters

Commentary – Indirect Tax Reporter ¶59-730

Effective date

Commentary – Indirect Tax Reporter ¶59-730

Generally

Commentary – Indirect Tax Reporter ¶59-730

Gold scheme, non-compliance

Commentary – Indirect Tax Reporter ¶60-550

Late registration

Cases

Commentary – Indirect Tax Reporter ¶59-735

Disclosure

Commentary – Indirect Tax Reporter ¶60-481
HMRC Guidance – CH70000

Former penalty

Commentary – Indirect Tax Reporter ¶60-484

Generally

Commentary – Indirect Tax Reporter ¶60-481
HMRC Guidance – CH70000

Late registration, co-operation with Customs

Case Law – Cohen. [1995] BVC 1,280

Misdeclaration penalty

Commentary – Indirect Tax Reporter ¶60-036

Non-mitigable penalties, etc.

Commentary – Indirect Tax Reporter ¶59-730

Records, failure to preserve

Commentary – Indirect Tax Reporter ¶60-584

Relevant matters

Commentary – Indirect Tax Reporter ¶59-730

Relevant penalties

Commentary – Indirect Tax Reporter ¶59-730