Civil Evasion Penalties

For VAT irregularities involving dishonest conduct that relates to returns or documents due to be sent to HMRC before 1st April 2009, a civil evasion penalty will be applied and can be up to 100% of the tax evaded.

For indirect tax irregularities other than VAT due to conduct involving dishonest conduct that relates to returns or documents due to be sent to HMRC before 1st April 2010, a civil evasion penalty will be applied. This can be up to 100% of the tax evaded.

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