SIOG9200 - Settlement by agreement: consideration of penalties: contents

1. SIOG9210

   General
2. SIOG9215

   Delegated authority for agreeing penalty loadings
3. SIOG9220

   Penalties – delay and the Human Rights Act
4. SIOG9230

   Consider the statutory penalties
5. SIOG9240

   Doubts on the penalty position
6. SIOG9250

   Fraudulent or negligent conduct
7. SIOG9255

   Under-assessment accepted where no return made
8. SIOG9260

   Commissioners of Revenue and Customs policy - penalty loading
9. SIOG9265

   Culpable tax
10. SIOG9270

    Culpable tax - examples
11. SIOG9275

    Distinction between culpable and unpaid tax
12. SIOG9280

    Penalty abatement - particular points