Why are additional penalties for VAT and Excise Duties needed?
VAT and the Excise Duties on alcohol, oil and tobacco products are subject to persistent and widespread fraud. The wrongdoing penalties will sit alongside the range of other sanctions used against the non-compliant, including those involved in deliberate fraud. These sanctions include the forfeiture of goods, vehicles, disruption, criminal prosecutions or revoking registration. They will enable HMRC to make a more proportionate response in some situations than at present.
