The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This note provides an overview of the penalties that can be imposed on a business that fails to account for their aggregates levy at the correct time. This note should be read in conjunction with the Registering for aggregates levy and Accounting for aggregates levy guidance notes.
Please note that all references to the Aggregates Levy Guidance Manual are subscription sensitive.
Businesses can be liable to penalties for a number of different types of failures and the following table provides an overview of the types of penalties that can be imposed on or after the 1 April 2010.
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