V5.302K Penalty For Failure To Provide Access To Computer Records

Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Civil penalties relating to VAT / V5.302K Penalty for failure to provide access to computer records

Commentary

Part V5 Compliance, enforcement and appeals

FA 2008, s 114 and FA 2008, Sch 36 provide HMRC with information and inspection powers, including power to access computer records. For commentary on the powers, please refer to V5.234.

A person who obstructs the exercise of a power conferred by FA 2008, s 114 is liable to a penalty of

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

V3.402 What is input tax?

V18.134 Registration of Lloyd's syndicates

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V16.870 Changes to the VAT second-hand margin scheme

��Ƶ