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HMRC internal manual

VAT Fraud

VAT Fraud Manual: recent changes

Below are details of the amendments that were published on 14 October 2011 (see the update index for all updates)

Page Details of update  
VATF45100 Addition of a link in the table of contents to new section VATF45170.  
VATF45110 Addition of new text at end of section with link to VATF45170.  
VATF45170 New section dealing with de-registration of labour providers using abuse principle