.png)
.png)
New penalty regime inconsistent, says legal expert
The new penalty regime is not being operated in a consistent way, and small businesses in particular seem to be suffering heavy-handed imposition of penalties, David Anderson of legal firm McGrigors told the Institute of Indirect Taxes (IIT) conference.
Other speakers looked at recent VAT case law, the operation of VAT in other EU member states, and VAT and business promotions.
