HMRC civil evasion penalty (CCEP)
Appeals
Commentary –
Indirect Tax Reporter ¶60-590
Breach of regulations, review of penalty
Commentary –
Indirect Tax Reporter ¶60-600
Budget notice
Commentary –
Indirect Tax Reporter ¶60-590
Circumstances leading to
Commentary –
Indirect Tax Reporter ¶60-590
;
Indirect Tax Reporter ¶60-591
Commencement
Commentary –
Indirect Tax Reporter ¶60-590
Company director's liability
Commentary –
Indirect Tax Reporter ¶60-591
Contravention of relevant rule
Defence
Commentary –
Indirect Tax Reporter ¶60-593
Generally
Commentary –
Indirect Tax Reporter ¶60-593
;
Indirect Tax Reporter ¶63-950
Time limit for penalty
Commentary –
Indirect Tax Reporter ¶60-593
Voluntary disclosure
Commentary –
Indirect Tax Reporter ¶60-593
Warning letter sent to taxpayer
Commentary –
Indirect Tax Reporter ¶60-593
Criminal proceedings
Commentary –
Indirect Tax Reporter ¶60-590
Customs warehousing
Commentary –
Indirect Tax Reporter ¶63-840
Customs' publication
Commentary –
Indirect Tax Reporter ¶60-590
Demands
Commentary –
Indirect Tax Reporter ¶60-597
Free zones
Commentary –
Indirect Tax Reporter ¶63-830
Generally
Commentary –
Indirect Tax Reporter ¶60-590
;
Indirect Tax Reporter ¶60-591
Importers
Commentary –
Indirect Tax Reporter ¶63-950
Non-deductible for direct tax purposes
Commentary –
Indirect Tax Reporter ¶60-590
Penalty cut
Commentary –
Indirect Tax Reporter ¶60-595
Review of decision
Commentary –
Indirect Tax Reporter ¶60-600
Time limit for assessment
Commentary –
Indirect Tax Reporter ¶60-590