Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Contents
- Details
- 1. Overview
- 2. Joint and several liability for VAT unpaid by another
- 3. Rebuttable presumptions
- 4. Applying joint and several liability for unpaid VAT of another
- 5. Appeal and reconsideration procedures
- 6. Dealing with other businesses, how to make sure the integrity of your supply chain
- 7. Extracts from the Value Added Tax Act 1994
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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