Penalty systems

V5.301 Background

The VAT legislation includes two systems of penalties for a range of acts, omissions and defaults in relation to VAT. This results from the report of the Keith Committee on the Enforcement Powers of the Revenue Departments (see V5.331).

As a result, the bulk of acts or omissions committed by taxpayers will be dealt with under the civil penalty regime described in V5.331–391. Except in relation to specific misdemeanours, criminal prosecution will only be undertaken where one or more of the following circumstances apply1

  1.  

    —     cases of organised criminal gangs attacking the tax system or systematic

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