Penalties ― failure to notify ― overview

Penalties ― failure to notify ― overview

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Penalties ― failure to notify ― overview
  • Indirect taxes covered by the failure to notify
  • When is the penalty applied?
  • Underlying behaviour
  • Onus and level of proof
  • The penalty period
  • Potential lost revenue (PLR)
  • Unprompted and prompted disclosure
  • Quality of disclosure
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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