Penalties for failure to make returns, etc

The Association is pleased to have the opportunity to comment on draft legislation which it is proposed be included in the Finance (No.2) Bill 2010.

The ATT comments, sent to HMRC on 25 August 2010, regarding draft legislation on penalties for failure to make returns proposed to be included in Finance (No.2) Bill 2010. This document is available here in Adobe (pdf) format.

Technical Team

25 August 2010