V5.223 VAT control—venue

Where enquiries cannot be completed by correspondence or telephone, HMRC generally require assurance visits take place at the trader's business premises1, and their position was explained in reply to representations of the allied accountancy bodies in 1974:

'Customs and Excise explained that, because VAT accounts and returns are based upon a number of individual business transactions and judgements, with scope for misunderstanding and errors by the taxable person, Customs and Excise regard it as normally necessary to see him, with his books and accounts, at the premises where his day to day business is conducted, even when those

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