VCP10730 - Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period

1. VCP10731

   Objective tests for large errors
2. VCP10732

   Calculating the penalty
3. VCP10733

   Additional assessments - 30 day notification period
4. VCP10734

   Additional assessments - late return GAT test
5. VCP10735

   Penalty for late returns
6. VCP10736

   Errors on a VAT return
7. VCP10737

   Large error penalty de minimus limit