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HMRC internal manual

VAT Fraud

What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: Kittel cases

Where you propose to deny the right to deduct input tax under the Kittel principle the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be completed and authorised by your line manager.

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