SIOG9200 - Settlement by agreement: consideration of penalties: contents

  1. SIOG9210
    General
  2. SIOG9215
    Delegated authority for agreeing penalty loadings
  3. SIOG9220
    Penalties 鈥� delay and the Human Rights Act
  4. SIOG9230
    Consider the statutory penalties
  5. SIOG9240
    Doubts on the penalty position
  6. SIOG9250
    Fraudulent or negligent conduct
  7. SIOG9255
    Under-assessment accepted where no return made
  8. SIOG9260
    Commissioners of Revenue and Customs policy - penalty loading
  9. SIOG9265
    Culpable tax
  10. SIOG9270
    Culpable tax - examples
  11. SIOG9275
    Distinction between culpable and unpaid tax
  12. SIOG9280
    Penalty abatement - particular points