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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: contents

  1. VATF43231
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: the ECJ judgment in the case of Mecsek: background & judgment
  2. VATF43232
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: the Mecsek principle in more detail
  3. VATF43233
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: applying the Mecsek principle - the three limbs
  4. VATF43234
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: the need to obtain evidence
  5. VATF43235
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: what if a tax fraud has been committed by someone further down the supply chain from the customer?
  6. VATF43236
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: does the Mecsek principle also apply to exports?
  7. VATF43237
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: can I deny input tax using Kittel and zero rating using Mecsek?
  8. VATF43238
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: making a submission and notifying the taxable person of your decision
  9. VATF43239
    Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: obtaining further advice