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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Powers / V5.239 Power to require traders to account for VAT on goods

V5.239 Power to require traders to account for VAT on goods

Part V5 Compliance, enforcement and appeals

HMRC may, from time to time, require a taxable person to account for goods he has acquired or imported in the course or furtherance of any business carried on by him¹. This measure is essentially designed to capture VAT on goods that are 'missing'. The phrase 'from time to time' is taken

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