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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: de minimis rules

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)