HMRC may take action to recover VAT due. This may include taking possession of a debtor's goods and arranging for the goods to be sold.
In England and Wales, FA 2008, s 127 allows HMRC to use the procedure described in the Tribunals, Courts and Enforcement Act 2007, Sch 12 to recover VAT due. The Tribunals, Courts and Enforcement Act 2007, Sch 12 provides for a procedure
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