Guidance

VAT contrived schemes used to obtain exemptions for sporting or educational training/supplies (Spotlight 22)

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.

Documents

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.

Published 5 November 2013