Proportionality
Burden on business
Commentary –
15.2
Civil penalties
Commentary –
VAT Reporter ¶59-604
Default surcharge
Commentary –
VAT Reporter ¶60-450
Case Law –
Bower t/a Bean Bower & Co. and other appeal; Finaplan Ltd. [1996] BVC 2,247
;
Eastwell Manor Ltd [2011] TC 01155
;
Eco-Hygiene Ltd [2011] TC 01591
;
Enersys Holdings UK Ltd. [2010] TC 00335
;
Highland Wood Energy Ltd [2016] TC 05174
;
Kaizen Search Ltd [2011] TC 01037
;
Luxottica (UK) Ltd [2011] TC 01198
;
On Demand Communications Ltd [2012] TC 01854
;
Oxbridge Research Group Ltd [2012] TC 01954
;
Revenue and Customs Commissioners v Total Technology (Engineering) Ltd. [2013] BVC 1,533
;
Saint-Gobain Building Distribution Ltd [2011] TC 01311
;
Total Technology (Engineering) Ltd [2011] TC 01323
Defence against penalties
Generally
Commentary –
VAT Reporter ¶1-500(5)
Input tax
Exclusion of right to deduct on entertainment costs
Exercise of right of deduct
Penalty for late correction of return
Serious misdeclaration penalty
Generally
Case Law –
Customs and Excise Commissioners v. Peninsular and Oriental Steam Navigation Co. [1992] BVC 170
Reliance on doctrine
Case Law –
W Emmett & Son Ltd (No. 2). [1991] BVC 896