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HMRC internal manual

VAT Fraud

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 28 July 2016, see all updates

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1. Contents
2. VATF40000
3. VATF43000
4. VATF43200

Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: contents

1. VATF43210

   Basic conditions
2. VATF43220

   The ECJ judgment in the case of 'R'
3. VATF43230

   The Mecsek principle: contents

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