Repeated misdeclaration penalty
– see also Misdeclarations
Amount
Commentary –
Indirect Tax Reporter ¶60-064
Defences
Commentary –
Indirect Tax Reporter ¶60-070
Generally
Commentary –
Indirect Tax Reporter ¶60-060
Liability notices
Commentary –
Indirect Tax Reporter ¶60-064
Misdeclarations on returns, calculation of penalty
Commentary –
Indirect Tax Reporter ¶60-064
Mitigation of penalty
– see Mitigation of penalties
Repeal
Commentary –
Indirect Tax Reporter ¶60-060
Worked examples
Commentary –
Indirect Tax Reporter ¶60-075
HMRC Guidance –
Notice 700/42, para. 2.5