HMRC have updated section 21.2.2 of the VAT guide (VAT Notice 700) with new penalties for reporting 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.
