SIOG9200 | Settlement by agreement: consideration of penalties: contents
From HM Revenue & Customs · Specialist Investigations Operational Guidance
Contents12 entries
- SIOG9210Settlement by agreement: consideration of penalties: general
- SIOG9215Settlement by agreement: consideration of penalties: delegated authority for agreeing penalty loadings
- SIOG9220Settlement by agreement: consideration of penalties: penalties - delay and the Human Rights Act
- SIOG9230Settlement by agreement: consideration of penalties: consider the statutory penalties
- SIOG9240Settlement by agreement: consideration of penalties: doubts on the penalty position
- SIOG9250Settlement by agreement: consideration of penalties: fraudulent or negligent conduct
- SIOG9255Settlement by agreement: consideration of penalties: under-assessment accepted where no return made
- SIOG9260Settlement by agreement: consideration of penalties: Commissioners of Revenue and Customs policy - penalty loading
- SIOG9265Settlement by agreement: consideration of penalties: culpable tax
- SIOG9270Settlement by agreement: consideration of penalties: culpable tax - examples
- SIOG9275Settlement by agreement: consideration of penalties: distinction between culpable and unpaid tax
- SIOG9280Settlement by agreement: consideration of penalties: penalty abatement - particular points