CH402700 - Charging Penalties: establishing penalty behaviour: evaluating evidence: contents

1. CH402701

   Introduction
2. CH402702

   Relevant information
3. CH402703

   Evidence of a mistake despite taking reasonable care
4. CH402704

   Evidence of a careless inaccuracy
5. CH402705

   Evidence of a deliberate failure to file, inaccuracy, withholding of information or VAT or excise wrongdoing
6. CH402706

   Evidence of concealment
7. CH402707

   Evidence of a non-deliberate failure to notify or VAT or excise wrongdoing
8. CH402708

   Evidence of a reasonable excuse for a non-deliberate failure to notify or VAT or excise wrongdoing