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  1. Home
HMRC internal manual

Securities Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
18 May 2023 - See all updates
  1. Back to contents
  2. SG10000
  3. SG15000

SG15100 - Introduction and the law: the law on security: Value Added Tax: contents

  1. SG15105
    Power to require security for the payment of VAT
  2. SG15110
    Meaning of 'relevant goods or services'
  3. SG15115
    Taxable person’s right to a review
  4. SG15120
    Time limits for review completion
  5. SG15125
    Taxable person’s right to appeal to an independent tribunal following notification of a review conclusion
  6. SG15130
    Taxable person’s right to appeal to an independent tribunal
  7. SG15135
    Power to determine the amount and form of security
  8. SG15140
    Power to include existing debt in the quantum
  9. SG15145
    Penalty for failure to provide security
  10. SG15150
    Compensation orders against convicted persons
  11. SG15155
    Application of the provisions of sections 145 to 155 of CEMA 1979 to security prosecutions
  12. SG15160
    Power to proceed against company directors, officers, shadow directors, etc
  13. SG15165
    Evidence by certificate
  14. SG15170
    Power to direct a taxable person to make monthly returns
  15. SG15175
    No appeal allowed against a Notice of Direction to make monthly returns
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