SG15100 - Introduction and the law: the law on security: Value Added Tax: contents
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SG15105Power to require security for the payment of VAT
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SG15110Meaning of 'relevant goods or services'
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SG15115Taxable person’s right to a review
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SG15120Time limits for review completion
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SG15125Taxable person’s right to appeal to an independent tribunal following notification of a review conclusion
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SG15130Taxable person’s right to appeal to an independent tribunal
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SG15135Power to determine the amount and form of security
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SG15140Power to include existing debt in the quantum
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SG15145Penalty for failure to provide security
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SG15150Compensation orders against convicted persons
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SG15155Application of the provisions of sections 145 to 155 of CEMA 1979 to security prosecutions
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SG15160Power to proceed against company directors, officers, shadow directors, etc
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SG15165Evidence by certificate
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SG15170Power to direct a taxable person to make monthly returns
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SG15175No appeal allowed against a Notice of Direction to make monthly returns