CH94500 - Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: contents

1. CH94600

   Introduction
2. CH94650

   Unprompted or prompted disclosure
3. CH94700

   Determining unprompted or prompted disclosure
4. CH94750

   Unprompted or prompted disclosure - examples
5. CH94800

   Maximum and minimum penalty percentages
6. CH94850

   Quality of disclosure
7. CH94900

   Determining the quality of disclosure
8. CH94950

   Determining the quality of disclosure - example
9. CH95000

   Telling
10. CH95050

    Helping
11. CH95100

    Giving access
12. CH95110

    Timing of the disclosure