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Official guidance
Compliance Handbook

CH98500 · Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties

  • CH98550 · Company officer liable to a penalty
  • CH98600 · Deliberate wrongdoing attributable to an officer of the company
  • CH98620 · What is a company
  • CH98650 · Who is an officer of the company
  • CH98660 · Personal gain
  • CH98670 · Insolvency or imminent insolvency
  • CH98680 · Amount of company officer's liability
  • CH98690 · Personal liability notices and appeals
  1. Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: contents
  2. Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: what is a company

CH98620 | Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: what is a company

From HM Revenue & Customs · Compliance Handbook

For the purposes of determining an officers liability for company penalties ‘company’ means

‘…any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.’

FA08/SCH41/PARA22 (6)

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