Summary

This manual provides guidance on how to spot and tackle various types of VAT fraud

Contents

  1. VATF05000
    Data Protection
  2. VATF10000
    Introduction: contents
  3. VATF20000
    What is VAT fraud?: contents
  4. VATF30000
    What to consider prior to determining whether to use an intervention: contents
  5. VATF40000
    Basic interventions: contents
  6. VATF50000
    The Kittel principle intervention: contents
  7. VATF60000
    Contrivance: contents
  8. VATF70000
    Due diligence and risk assessment: contents
  9. VATF80000
    What to do if you discover VAT fraud: contents
  10. VATF90000
    Litigation: contents