Voluntary disclosures
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
Generally
Commentary –
Indirect Tax Reporter ¶60-002
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
Under-claimed input tax, repayment supplement