Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Consolidation Act 2010 section 117
Penalty for assisting in making incorrect returns, etc.
Section 117 imposes a fixed penalty on any person who knowingly assists in or induces the preparation of incorrect documents for VAT purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.