V1.273 Can HMRC Exercise Discretion In Relation To VAT?

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Commentary

Part V1 General principles and rates of tax

HMRC has wide powers on a number of matters which necessarily involve an element of discretion, eg whether or not to allow a body corporate to separately register its divisions¹.

In certain cases there are apparent restrictions on the power of HMRC, in that they are to act in a certain way only where it appears to them necessary to do so for the protection of the revenue². In other cases the wording is more general, eg 'if the Commissioners

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