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As he was never under such obligation I assume there will be no penalty but I can't find anything on the HMRC website to confirm this. Though the main Enron characters have received their prison sentences, there's no closure for corporate fraud. Five years after Black Monday, Sherron Watkins talks with about what went wrong, why it could happen again, weakening moral underpinnings, and the lack of ethical business leaders.

In a statement released yesterday evening, PSMAS board secretary Mr Cosmos Mukwesha said the vice chairperson Mr Newton Mhlanga was appointed acting chairperson.“At its sitting of the 27th day of January 2014, the Premier Service Medical Aid Society board of directors resolved to relieve the current board chairperson, Mrs M M Namasasu, of her duties as chairperson, forthwith.He will then submit a VAT only invoice to his clients for historic sales and pay over to HMRC at the flat rate percentage thus making a margin on the difference.As far as I can see there is only a penalty for late notification of an obligation to register for VAT.But Health Care for America Now (HCAN) hopes to change that.Hemsley is the CEO of United Health Group, the nation's largest insurance company in terms of revenue. About 70 million Americans get their health insurance from United Health, headquartered in a Minneapolis suburb.

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