Compliance checks

Commentary – Indirect Tax Reporter ¶59-538

Default interest

Generally

Case Law – R Miller & M Miller Ltd. [1996] BVC 2,257

Notice an assessment for purposes of calculating

Case Law – London Borough of Camden. [1993] BVC 1,004

Deliberate overpayment of VAT

Commentary – Indirect Tax Reporter ¶55-420

Erroneous

Legislation/Regulatory – VATA94 s. 80(4ZB)

Errors on returns

Exceeding de minimis limit

Commentary – Indirect Tax Reporter ¶55-250

Generally

Commentary – Indirect Tax Reporter ¶60-002
HMRC Guidance – CH82390 ; CH82450

Import VAT, contravention of relevant rule

Commentary – Indirect Tax Reporter ¶60-593

Investigations

Commentary – Tax Reporter ¶185-925
Case Law – Commissioners of Inland Revenue v. Richards

Serious misdeclaration

Case Law – Atkinson. [1992] BVC 655 ; Taunton Deane Borough Council. [1991] BVC 518

Under-claimed input tax, repayment supplement

Case Law – Revenue and Customs Commissioners v Our Communications Ltd. [2013] BVC 1,852