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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Criminal penalties relating to VAT / V5.336C Criminal penalties for failing to prevent the facilitation of VAT evasion

V5.336C Criminal penalties for failing to prevent the facilitation of VAT evasion

Part V5 Compliance, enforcement and appeals

Under the Criminal Finances Act 2017, ss 44–53 it is not necessary to demonstrate that the senior members of a body corporate or partnership are aware that an individual employee or other person acting on behalf of the organisation has taken action that has resulted in the organisation being involved in VAT evasion. If

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V18.134 Registration of Lloyd's syndicates

V4.421 Smoking cessation products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V17.140 Free zones/freeports

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

V16.1001 VAT—hairdressers' chair rental

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

V3.212 Goods used partly for non-business purposes

V21.151 Credits and repayments

VAT 652 Voluntary disclosure of errors on VAT returns

V3.106 Multiple supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V5.136A Time limit for making a VAT assessment—categories of assessment

VAT 1614H Application for permission to opt

V2.127 VAT registration in the Isle of Man

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

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