1. International and HMRC Materials
  2. HMRC Manuals
  3. VAT Fraud
VATF86100 - What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made using the Kittel principle ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • VATF86100 Decisions made using the Kittel principle (ingested September 24, 2022)
  • VATF86100 Decisions made using the Kittel principle (ingested June 19, 2021)
  • VATF86100 Decisions made using the Kittel principle (ingested May 1, 2021)
  • VATF86100 Decisions made using the Kittel principle (ingested March 20, 2021)
  • VATF86100 Decisions made using the Kittel principle (ingested March 13, 2021)
  • VATF86100 Decisions made using the Kittel principle (ingested December 26, 2020)
  • VATF86100 Decisions made using the Kittel principle (ingested March 2, 2019)
  • VATF86100 Decisions made using the Kittel principle (ingested July 19, 2018)