VATF45180 - Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: calculating the penalty

The basic penalty before mitigation is 30% of the 바카라 사이트˜potential lost VAT바카라 사이트™.

Potential lost VAT is defined as:

  • Any additional VAT which becomes payable as a result of HMRC바카라 사이트™s denial decision plus
  • Any VAT which is not repaid as a result of that decision