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Home / De-Voil /Part V18 Insurance Premium Tax /Division V18.1 Insurance premium tax /Penalties / V18.161 Penalties—background

V18.161 Penalties—background

Part V18 Insurance Premium Tax

V18.161 Penalties—background

The IPT legislation contains two systems of penalties for a range of acts.

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V18.134 Registration of Lloyd's syndicates

V4.421 Smoking cessation products

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

V23.102 Drinks that are liable to SDIL

V3.306 Valuation for import VAT

V16.1001 VAT—hairdressers' chair rental

V4.186 Exemption—investment gold

VAT 652 Voluntary disclosure of errors on VAT returns

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 56 Application to change the representative member of a VAT group

V3.524 Construction industry authenticated receipt

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing