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HMRC internal manual

VAT Reverse Charge

The reverse charge: Consequences of getting it wrong: Deciding whether to raise an assessment for output tax where there is disaggregation

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATF45200(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Scenario 1

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

Scenario 2

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATF45232(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) VAT Fraud Team(This content has been withheld because of exemptions in the Freedom of Information Act 2000)