V19.132 Penalties

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Commentary

Part V19 Air passenger duty

There are four types of penalties that HMRC can levy in respect of APD.

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(1)�� Fixed penalty chargeable at £250 for each offence and is applied to:
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1. ��
  (a)�� failure to notify a material change in the business for example changes in the legal entity
2. ��
  (b)�� failure to appoint a fiscal

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.187 Place of supply of services—special rule—designated travel service

V4.421 Smoking cessation products

V3.462A Partial exemption—special method override

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

VATA 1994 Sch 8

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V19.132 Penalties

Part V19 Air passenger duty

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.187 Place of supply of services—special rule—designated travel service

V4.421 Smoking cessation products

V3.462A Partial exemption—special method override

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

VATA 1994 Sch 8

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V16.904 Business travel agents

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

275 Customs: export procedures

V3.125 Supplies made in the course or furtherance of business

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.189Y Group VAT registration—conditions

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

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

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V19.132 Penalties

Part V19 Air passenger duty

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