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VATF53400 | The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Contents

From HM Revenue & Customs · VAT Fraud

Contents8 entries

  1. VATF53405The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Introduction
  2. VATF53410The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: The meaning of 'knew or should have known' in relation to corporate entities
  3. VATF53415The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Actual knowledge
  4. VATF53420The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Extent of what a taxable person 'should have known'
  5. VATF53425The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: The only reasonable explanation
  6. VATF53430The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: General awareness
  7. VATF53435The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Contrivance
  8. VATF53440The Kittel principle intervention: Kittel in more detail: What is meant by ‘knew or should have known’: Reliance of a taxable person on a 'third party'