These new penalties are much harsher than the previous ones.

The new penalties will apply for return periods from 6 October 2011.

These new penalties are well deserved and stand a good chance of being approved.

How do the new penalties support those who try to get it right?

Is the purpose of the new penalties to raise more money?

"People want to appear to be doing the right thing by calling for new penalties."

Three new penalties may be applied from 1 April 2010.

The party's over and now it is time to file your tax return - or feel the force of the new penalties.

Please contact us now if you need to get your tax affairs in order before these new penalties come into force.

One student, though, said he considered the new penalty excessive.