Failure to submit, penalty

Amount

Commentary – VAT Reporter ¶60-135

Appeal against, cases

Commentary – VAT Reporter ¶60-135

Assessment, time limit

Commentary – VAT Reporter ¶60-132

Conditions

Commentary – VAT Reporter ¶60-132

Defences

Commentary – VAT Reporter ¶60-132

Generally

Commentary – VAT Reporter ¶60-130

Goods

Commentary – VAT Reporter ¶55-405

Inaccuracies, penalty

Amount

Commentary – VAT Reporter ¶60-105

Conditions

Commentary – VAT Reporter ¶60-102

Generally

Commentary – VAT Reporter ¶60-100

Material inaccuracy

Commentary – VAT Reporter ¶60-102

Submission date

Commentary – VAT Reporter ¶60-102

Time limit for assessing

Commentary – VAT Reporter ¶60-102

Penalties

Failure to submit

Legislation/Regulatory – VATA94 s. 66

Inaccuracies

Legislation/Regulatory – VATA94 s. 65

Relevant supply

Cessation and recommencement, notification

Legislation/Regulatory – SI 1995/2518 reg. 23D ; VATA94 Sch. 11, para. 2(3B)

First, notification

Legislation/Regulatory – SI 1995/2518 reg. 23B

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 23A

Services

Commentary – VAT Reporter ¶55-405

Statement, meaning

Legislation/Regulatory – SI 1995/2518 reg. 23A

Submission

Legislation/Regulatory – SI 1995/2518 reg. 23C ; Sch. 11, para. 2(3A) ; VATA94 s. 65(7)