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Tackling online VAT fraud and error Contents

Contents

Terms of Reference

Summary

Introduction

Conclusions and recommendations

1 Impact and HMRC’s response

Impact of online VAT fraud and error

HMRC’s response to the problem of online VAT fraud and error

Online marketplaces

2 New measures and future risks

HMRC’s new powers

Fulfilment houses

Exiting the European Union

Formal Minutes

Witnesses

Published written evidence

List of Reports from the Committee during the current session



17 October 2017