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HMRC internal manual

VAT Accounting Manual

From
HM Revenue & Customs
Updated
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Stagger manipulation between associated businesses: measuring cash flow

The benefits of tax stagger manipulation are simply those of cash flow and the true cost to the revenue is interest only.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATAC4600(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

VATAC8300 explains how the cash flow advantage is to be calculated.