VCP11321 | Incorrect certificates to zero-rating and lower rate supplies: Where to go for advice: Tax Administration, Litigation and Advice (TALA) team
From HM Revenue & Customs · VAT Civil Penalties
Policy advice and guidance on the penalty for incorrect certificates to zero-rating and lower rate supplies is given by the Tax Administration, Litigation and Advice (TALA team. The are available to give policy advice on:
all civil penalties except civil evasion, see VCP10300
default interest.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)