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    Harmonised tax administration - Other reforms - Reviews and appeals - Indirect tax model - 98285

    The indirect tax model broadly follows the direct tax model. When HMRC notifies a taxpayer of a decision which can be appealed, it also notifies the right to appeal and offers a review of the decision....

    Dodgy supplier?

    Over the past few years there has been an increasing number of VAT frauds. As a result the VATman has been withholding VAT repayments whilst he verifies the “supply chain”. Could he withhold...