V5.302L Penalty For Failure To Preserve Records

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Commentary

Part V5 Compliance, enforcement and appeals

A penalty can apply under VATA 1994, s 69(2) for a failure to comply with the record-keeping requirements of VATA 1994, Sch 11, para 6 and SI 1995/2518, regs 31–33.

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V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

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V5.302L Penalty for failure to preserve records

Part V5 Compliance, enforcement and appeals

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

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

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V16.904 Business travel agents

V3.212 Goods used partly for non-business purposes

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.159 Disclosure of VAT under/overdeclarations

V5.162A VAT refunds for museums and galleries

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

VAT 1614H Application for permission to opt

V5.159BA Claims for VAT repayment—unjust enrichment

V5.132C VAT assessment—'best judgement'

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

VAT 1614A Notification of an option to tax – Option to tax land and property

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V5.302L Penalty for failure to preserve records

Part V5 Compliance, enforcement and appeals

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