New civil penalty for VAT

McFarlane, G.

New civil penalty for VAT - 1989 - Law Society`s Gazette (22) 7 June 1989, 12(1) .

Discusses clause 22 of the Finance Bill which proposes a civil penalty where a person, to whom a supply or supplies are to be made, gives to the supplier an incorrect certificate that they fall wholly or partly under various zero-rated VAT classification.


FINANCE ACT 1985
KEITH PENALTIES