New HMRC guidance includes:
· VAT default surcharge officer’s guide: new manual which replaces the default surcharge section in the VAT Civil Penalties manual
· Factsheet CC/FS7a: penalties for inaccuracies in returns or documents: updates the version published in November 2015.
New HMRC guidance includes:
· VAT default surcharge officer’s guide: new manual which replaces the default surcharge section in the VAT Civil Penalties manual
· Factsheet CC/FS7a: penalties for inaccuracies in returns or documents: updates the version published in November 2015.