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Work in VAT Anti-avoidance

Chris Colford one of the first tax specialists from the private sector to join HMRC as anti-avoidance adviser for indirect tax discusses developments in VAT anti-avoidance work
Some things don't change. HMRC (and its predecessor departments) has always sought to discourage taxpayers from adopting what it considers to be tax avoidance arrangements. To do this HMRC has always had to find cases of tax avoidance arrangements and then put an end to them. However the way in which HMRC has approached this has changed a lot over the years. In this article I will describe the relatively short history of VAT anti-avoidance work in order to illustrate some of the changes.
Some indirect tax avoidance schemes have always been easy to find. If you are a major high street...

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