CH401320 | Charging penalties: introduction: wrongdoing - old and new penalties

The following legislation cannot be applied to acts of wrongdoing committed on or after 1 April 2010:

• Section 67, VATA94 - Unauthorised issue of invoices

• Section 170A, CEMA79 - Handling goods subject to unpaid excise duty

• Section 8, FA94 - Penalty for evasion of excise duty*

*except for cases impacted by the ECJ decision in Dansk, which clarified when an Excise Duty point arises, see CH91200.

You cannot charge Sch41, FA08 penalties for wrongdoing committed before 1 April 2010. You should continue to apply these old penalties if the wrongdoing occurred before 1 April 2010.

If you are dealing with a case involving old and new penalties, you must assess and charge them separately.

Fixed penalties under Section 9, FA94 for misuse of oil and alcohol products and supplying products knowing they will be misused have not been repealed and may continue to be applied, see CH403320.

Schedule 41 penalties must be authorised in accordance with the guidance at CH407740, while predecessor penalties are authorised in accordance with earlier arrangements.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)