Her Majesty's Revenue & Customs (HMRC) are responsible for applying the law in the case of VATand there is a great deal of information available on their web site. What we provide here is an outline of the important issues regarding the accuracy of those records

See also

VAT Overseas
VAT Penalties
VAT Records
VAT Return
VAT Taxables

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Last Update 08-Jan-2012

Date first published 18-Dec-2005