HMRC have updated their document Penalties: an overview for agents and advisers for the changes to VAT penalties and interest that apply to accounting periods starting on or after 1 January 2023.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
