V5.336A Summary Of Criminal Penalties Relating To VAT

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Commentary

Part V5 Compliance, enforcement and appeals

V5.336A Summary of criminal penalties relating to VAT

The table below provides a summary of criminal offences that may arise in relation to VAT.

Offence	More information
VAT fraud offences under VATA 1994, s 72	V5.336B
Failing to prevent the facilitation of VAT evasion	V5.336C
Failing

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

V4.421 Smoking cessation products

V4.232BB Relevant residential purposes (RRP)

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

V4.406 Fuel and power

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V21.122 The main supplies

V3.158 Value—price discounts and rebates

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V5.162A VAT refunds for museums and galleries

V5.159BA Claims for VAT repayment—unjust enrichment

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V16.886 VAT—the VAT treatment of share registration services

V1.293 What is a motor car for VAT purposes?

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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

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V5.336A Summary of criminal penalties relating to VAT

Part V5 Compliance, enforcement and appeals

V5.336A Summary of criminal penalties relating to VAT

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

V4.421 Smoking cessation products

V4.232BB Relevant residential purposes (RRP)

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

V4.406 Fuel and power

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V21.122 The main supplies

V3.158 Value—price discounts and rebates

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V5.162A VAT refunds for museums and galleries

V5.159BA Claims for VAT repayment—unjust enrichment

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V16.886 VAT—the VAT treatment of share registration services

V1.293 What is a motor car for VAT purposes?

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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

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V5.336A Summary of criminal penalties relating to VAT

Part V5 Compliance, enforcement and appeals

V5.336A Summary of criminal penalties relating to VAT

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