SolvedCrossheading Civil penalties
From legislation.gov.uk
Contents
- Section 13 Tax evasion: conduct involving dishonesty.
- Section 13A Incorrect certificates as to zero–rating etc.
- Section 14 Serious misdeclaration or neglect resulting in understatements or overclaims.
- Section 14A Persistent misdeclaration resulting in understatements or overclaims.
- Section 14B Inaccuracies in EC sales statements.
- Section 15 Failures to notify and unauthorised issue of invoices.
- Section 15A Mitigation of penalties under sections 13, 14, 14A and 15.
- Section 16 Breaches of walking possession agreements.
- Section 17 Breaches of regulatory provisions.
- Section 17A Penalties for failure to submit EC sales statement.