CH91250 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Who is a person
A person 鈥楶鈥� for penalty purposes may be one or more of the following:
- an individual
- a company, (see CH98550 and CH98650 for guidance on a company officer鈥檚 liability to pay a penalty assessed on a company)
- a company officer (for Landfill Tax disposals)
- a partner
- a partnership
- a representative member of a VAT group, see CH98200
- a personal representative (this can be a lay person, a professional, or a corporate entity)
- a pension scheme administrator
- a trustee
- a public body
- a Crown body
- collectives, partnerships and co-operatives that come together as a group for the production of biofuel, and
- any single entry that has multiple VAT divisional registrations under S46(1) VATA94. The individual registrations are 鈥榗omponent parts鈥� of a single person.
When considering wrongdoing penalties, the question of whether a person is the same person 鈥楶鈥� in more than one capacity makes very little practical difference, because we cannot suspend penalties.
For example of who is 鈥楶鈥� where when considering inaccuracy penalties, see CH81040.