Finance Act 2021 has introduced a new points-based system for penalties to take effect from 1 January 2023 for VAT. When are points received? How many points are needed before a penalty is issued? Do points expire?
Finance Act 2021 has introduced a new points-based system for penalties to take effect from 1 January 2023 for VAT. When are points received? How many points are needed before a penalty is issued? Do points expire?