Agricultural flat-rate scheme

Commentary – Indirect Tax Reporter ¶53-500 ; Indirect Tax Reporter ¶60-540

Amount

Former penalty

Commentary – Indirect Tax Reporter ¶60-540

From April 2010

Commentary – Indirect Tax Reporter ¶60-536

Assessment, 20-year time limit

Commentary – Indirect Tax Reporter ¶58-005

Authorised person, meaning

Commentary – Indirect Tax Reporter ¶60-540

Cases

Commentary – Indirect Tax Reporter ¶60-545

Debt due to the Crown

Commentary – Indirect Tax Reporter ¶58-600

Defences

Commentary – Indirect Tax Reporter ¶60-545

Former penalty

Commentary – Indirect Tax Reporter ¶60-540

From April 2010

Commentary – Indirect Tax Reporter ¶60-536

Generally

Commentary – Indirect Tax Reporter ¶18-043 ; Indirect Tax Reporter ¶56-020 ; Indirect Tax Reporter ¶60-535

Interaction with other penalties

Commentary – Indirect Tax Reporter ¶60-545

Invoice issued with or without penalised person's authority

Commentary – Indirect Tax Reporter ¶60-545

Mitigation of penalties

– see Mitigation of penalties

Officer of company, liability

Commentary – Indirect Tax Reporter ¶60-536

Reasonable excuse

Case Law – Countgold Ltd. (1988) 3 BVC 781