V5.307 Penalties

Offences arising under the VAT legislation may be triable summarily (ie before a magistrate), on indictment (ie before the Crown Court), or either way (ie either summarily or on indictment), and the legislation specifies the penalties for the offence1. Where the offence is triable either way, the penalties will differ depending on the mode of trial. Penalties for summary conviction are expressed by reference to the “statutory maximum” and levels on the “standard scale”. The same scheme is adopted in this work.

Statutory maximum

In relation to a fine on summary conviction, the “statutory maximum”2 is the sum of

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