FHDDS51420 - Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - deliberate and concealed
Trading without approval is deliberate and concealed if the person:
바카라 사이트¢ knows that they are required to be registered
바카라 사이트¢ fails to seek approval at the correct time, and
바카라 사이트¢ takes active steps to conceal the fact that they are required to be registered.
The burden will be on HMRC to show that concealment arrangements were made. The act of concealment may include:
바카라 사이트¢ destroying or concealing records which show evidence of trading as an imported goods fulfilment business
바카라 사이트¢ concealing the use of premises used to carry on an imported goods fulfilment business.
바카라 사이트¢ misrepresenting the nature of the company바카라 사이트™s business activities to give a false impression that their activities do not conform to the definition of an imported goods fulfilment business, such as for example disguising the true ownership of the goods being handled by the business, or disguising the fact that the goods were imported.