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New civil penalty for VAT

By: Language: English Series: Law Society`s Gazette ; (22) 7 June 1989, 12(1)Publication details: 1989Subject(s): Summary: 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.

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.