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
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.
You'll need to
subscribe to unlock this content. Already subscribed? Login?
