£25,000 limit

Commentary – Indirect Tax Reporter ¶59-620

Effective date: 1 April 2010

Commentary – Indirect Tax Reporter ¶59-620

Informing offender before publishing information

Commentary – Indirect Tax Reporter ¶59-620

No publication if full disclosure

Commentary – Indirect Tax Reporter ¶59-620

Publication

12-month deadline

Commentary – Indirect Tax Reporter ¶59-620

Manner of

Commentary – Indirect Tax Reporter ¶59-620

Relevant tax penalty

Commentary – Indirect Tax Reporter ¶59-620

Summary of safeguards for taxpayers

Commentary – Indirect Tax Reporter ¶59-620