This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Anti-avoidance ― introduction ― pre-1 January 2018
  • What is VAT avoidance?
  • Notifying HMRC
  • Party to a scheme
  • Conditions
  • Who needs to disclose a VAT avoidance scheme
  • Time limits to notify HMRC
  • HMRC address
  • Connected persons
  • Features of a scheme
  • More...
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