VPDS197500 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Behavioural penalties: Deliberately withholding information

Where a trader fails to make a return and then deliberately withholds information that would enable or assist HMRC to assess their liability to tax, they shall be liable to a penalty under schedule 25, Finance Act 2021.

These penalties are a relevant decision and can be litigated against.