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HMRC internal manual

VAT Accounting Manual

From
HM Revenue & Customs
Updated
, see all updates

Using the discretion to direct stagger - addressing stagger manipulation and suspected MTIC fraud cases: handling cases - general approach

HMRC’s decision-making process will be closely inspected in any Judicial Review to ensure it is reasonable and proportionate to the mischief we are seeking to prevent. When making a decision to direct, you must:

  • look at each case on its own merits;
  • take all relevant factors into account; and
  • not take account of irrelevant factors
  • weigh the impact on any abuse with the impact of our decision on the business.