Improper issue of invoice penalty
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