SolvedVATAC4600 | Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: de minimis rules
From HM Revenue & Customs · VAT Accounting Manual
(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)