CH91250 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Who is a person

A person 바카라 사이트˜P바카라 사이트™ for penalty purposes may be one or more of the following:

  • an individual
  • a company, (see CH98550 and CH98650 for guidance on a company officer바카라 사이트™s liability to pay a penalty assessed on a company)
  • a company officer (for Landfill Tax disposals)
  • a partner
  • a partnership
  • a representative member of a VAT group, see CH98200
  • a personal representative (this can be a lay person, a professional, or a corporate entity)
  • a pension scheme administrator
  • a trustee
  • a public body
  • a Crown body
  • collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
  • any single entry that has multiple VAT divisional registrations under S46(1) VATA94. The individual registrations are 바카라 사이트˜component parts바카라 사이트™ of a single person.

When considering wrongdoing penalties, the question of whether a person is the same person 바카라 사이트˜P바카라 사이트™ in more than one capacity makes very little practical difference, because we cannot suspend penalties.

For example of who is 바카라 사이트˜P바카라 사이트™ where when considering inaccuracy penalties, see CH81040.