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HMRC

HMRC using Kittel Principle to target supply chain VAT fraud

According to Azets, the campaign is shaped by The Kittel Principle, which defines whether a director has been fraudulent, knew about a fraud or should have known about a fraud

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Company directors who either commit VAT fraud or fail to demonstrate procedures to prevent VAT fraud in the supply chain are being increasingly targeted by HMRC with a new trader monitoring campaign.

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