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HMRC internal manual

VAT Retail schemes guidance

From
HM Revenue & Customs
Updated
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Eligibility and refusal to allow use of a retail scheme: The power to refuse use of a retail scheme: Retrospective refusal of use

Our view is that refusal of use of a standard scheme can be exercised at any time. The refusal must be reasonable in all the circumstances of the case.

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

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

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

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