Division V5.3     Penalties

Penalty systems

Background V5.301

Implications of the Human Rights Act 1998 V5.301A

Criminal proceedings

Introduction V5.302

Classification of offences V5.303

Institution of proceedings V5.304

Conduct of proceedings V5.305

Conviction V5.306

Penalties V5.307

Events following conviction V5.308

Fraudulent evasion V5.311

False documents V5.312

False statements V5.313

Conduct which must have involved an offence V5.314

Unauthorised disclosure of statistical information V5.315

The possession and dealing in goods on which VAT has been evaded V5.316

Failure to provide security V5.317

Concealing, etc, documents V5.318

Concealment by tax agents V5.319

Operation of third country goods fulfilment businesses/imported goods fulfilment businesses by unapproved persons V5.320

Failure to prevent facilitation of tax evasion V5.321

Civil penalties

Introduction V5.331

Classification of defaults V5.332

Assessment and notification of penalties

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