V5.336B Criminal Penalties For VAT Fraud Offences Under VATA 1994, S 72

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Commentary

Part V5 Compliance, enforcement and appeals

The fraudulent evasion of VAT includes:

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•�� the fraudulent evasion of VAT by the person concerned or any other person
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•�� fraudulently obtaining a VAT credit, refund or repayment

If a person is convicted of one or more of the following offences under

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V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

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

V17.140 Free zones/freeports

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

C00100 Anchor Foods Limited v C & E Comrs

V18.102 Location of risk

V21.128 Combined heat and power schemes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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V5.336B Criminal penalties for VAT fraud offences under VATA 1994, s 72

Part V5 Compliance, enforcement and appeals

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

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

V17.140 Free zones/freeports

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

C00100 Anchor Foods Limited v C & E Comrs

V18.102 Location of risk

V21.128 Combined heat and power schemes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

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

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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

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

V2.127 VAT registration in the Isle of Man

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

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.533 Margin scheme—the auctioneers' scheme

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V5.336B Criminal penalties for VAT fraud offences under VATA 1994, s 72

Part V5 Compliance, enforcement and appeals

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT