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Penalties: the current regime

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 22: Compliance Overview of the penalty provisions Levels of penalty Mitigation of 30% penalties (‘Careless’) Mitigation of 70% penalties (‘Deliberate but not concealed’) Mitigation of 100% penalties (‘Deliberate and concealed’) ...

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