Guidance

VAT: supply splitting tax avoidance schemes (Spotlight 38)

Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.

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Details

‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

Updates to this page

Published 26 June 2017

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