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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: contents

  1. VATF36110
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: introduction
  2. VATF36120
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: has a supply been received?
  3. VATF36130
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: if a supply has been received, was it a taxable supply?
  4. VATF36140
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: evidence to support input tax claims
  5. VATF36150
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: regulation 29(2) and alternative evidence
  6. VATF36160
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: application of the Kittel principle to labour providers
  7. VATF36170
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: de-registration of labour providers using the abuse principle
  8. VATF36180
    What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: approach to due diligence