VATF85330 - 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  Kittel Ablessio template (Word 62KB) should be completed and authorised by your line manager. This version of the template is dated 21 March 2023. From 1 May 2023, any submission not using this template will be rejected.

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