FB 2018-19 Clause 30 Schedule 11 Penalties for failure to make returns and Clause 32 Schedule 14 VAT repayment interest - CIOT comments

The CIOT comments sent to HMRC on FB 2018-19 Clause 30 Schedule 11 Penalties for failure to make returns and Clause 32 Schedule 14 VAT repayment interest.

Our submission is available to view here.