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 Act 1994 section 69B
Breach of record-keeping requirements imposed by directions
Section 69B sets out the penalties that apply when a person fails to comply with record-keeping directions issued by HMRC under Schedule 11, including daily penalties for ongoing non-compliance and a fixed penalty for failing to preserve records.
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.