Guidance

VAT: artificial leasing (Spotlight 2)

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.

• From: HM Revenue & Customs
• Published: 5 August 2010

Documents

VAT: artificial leasing (Spotlight 2)

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‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

Published 5 August 2010