Proportionality
Burden on business
Commentary –
Royse on Construction Industry Scheme 15.2
Civil penalties
Commentary –
Indirect Tax Reporter ¶59-604
Default surcharge
Commentary –
Indirect Tax 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
Commentary –
Royse on Construction Industry Scheme 9.6Royse on Construction Industry Scheme 16.2.2Royse on Construction Industry Scheme 16.2.3Royse on Construction Industry Scheme 16.3Royse on Construction Industry Scheme 17.3.3
Generally
Commentary –
Indirect Tax Reporter ¶1-500(5)
;
Gordon on Tax Appeals 2.1.3
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