Mitigation of penalties
– 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
Former penalty
Commentary –
Indirect Tax Reporter ¶60-484
Generally
Commentary –
Indirect Tax Reporter ¶60-481
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