VATF51000 - The Kittel principle intervention: Introduction

Note: This manual is currently under review following Brexit. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. In the meantime, you should check the other guidance available on 바카라 사이트 from HMRC.

You should have:

  • carefully and fully documented the way the market in which the taxable person operates and his business model (VATF32100);
  • carefully and fully documented how the taxable person carries on his business (VATF32200 and VATF32300);
  • determined whether there has been a supply for VAT purposes (VATF34000);
  • checked the credibility of the transactions and the taxable person (VATF33000); and
  • thoroughly examined the documents used to evidence the transaction and the circumstances surrounding the transaction.

You should also have considered whether to apply an intervention (VATF40000).

In addition to the interventions explained in VATF40000 this section explains when and where to apply the Kittel principle for transactions 바카라 사이트˜connected with fraudulent evasion of VAT바카라 사이트™ and where we can evidence that the taxable person 바카라 사이트˜knew or should have known바카라 사이트™ of that fact.