1 Introduction and Background to UK Penalty Regime
Part 1 The New Penalty Regime
2 Overview
3 Inaccuracies
4 Failure to Notify
5 Late Filing
6 Construction Industry Scheme
7 Late Payment Penalties
8 Deliberate and Careless Conduct
9 Reasonable Excuse
10 Special Circumstances
11 Penalty Reductions Through Disclosures
12 Suspension of Penalties and Imposition of Conditions
13 Penalties Associated with Information Powers and Data Gathering
14 Naming and Shaming Deliberate Offenders
15 Dishonest Tax Agents and Penalties
16 File Access Notices and Penalties
Part 2 The Tax Avoidance Regime
17 Disclosure of Tax Avoidance Direct and Indirect Taxes
18 Promoters of Tax Avoidance and Penalties
19 Follower Notices and Accelerated Payment Notices and Penalties
20 Finance Act 2016 and General Anti Abuse
21 Tax Strategies, Unco-operative Businesses , Naming and Shaming
22 Offshore Transfers and Assets
23 Finance Act 2016 Miscellaneous Matters
Part 3 The Old, Continuing, and Special Penalty Regimes
24 Income Tax, Capital Gains, and Corporation Tax
25 VAT Matters
26 Enviromental Taxes
27 Excise Taxes
28 Stamp Duty Land Tax
29 Inheritance Tax, Old Regime, New and Continuing matters
30 Insurance Premium Tax
Part 4 Scottish and Welsh Regime
31 The Scottish Regime
32 The Welsh Regime
Part 5 The Criminal Regime
33 Criminal Penalties
Part 6 The Dispute Regime
34 Disclosure Facilities, Contract Settlements, Penalty Assessments, Contents and Time Limits
35 Discussions with HMRC, ADR, Reviews, Appeals and Costs, Applications for Leave to Appeal Striking Out and Barring Orders,Abuse Matters
36 Judicial Review Procedure and Abuse Matters
37 Attacks on Penalties via EU Law, ECHR , Unfairness and Procedural Unfairness.(NB Final structure awaits Brexit )