HMRC consults on penalty for VAT fraud

https://www.google.com/url?rct=j&sa=t&url=https://www.cchdaily.co.uk/hmrc-consults-penalty-vat-fraud&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNFGFmbcy7t17vDvR5X_Ae2j6zxTEg