Commentary

V5.181 VAT penalties, interest and surcharge

Part V5 Compliance, enforcement and appeals

V5.181 VAT penalties, interest and surcharge

Protecting the revenue

V5.181 VAT penalties, interest and surcharge

Dishonest conduct in connection with VAT is punished by criminal and civil penalties. The criminal offences arising under VAT legislation, customs and excise legislation, criminal legislation and at common law are detailed in V5.302–V5.319. False claims under the following provisions are specifically brought within the VAT offences:

  1.  

    •     the obtaining of the payment of a VAT credit

  2.  

    •     refund of tax under the do-it-yourself housebuilders scheme

  3.  

    •     refund of tax under the bad debt relief provisions;

  4.  

    •     refund of tax in relation to new means of transport supplied to other

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