“Has the kittel boiled dry?” by Gary Brothers, Partner, The Independent Tax & Forensic Services LLP

Gary Brothers explains how the Kittel principle can lead to HMRC unfairly pursuing innocent parties in a supply chain.

Those well versed in, or facing, HMRC’s increasingly aggressive VAT fraud challenges using the ‘Kittel principle’ will find helpful reading in the First Tier Tribunal case of Ronald Hull Junior Ltd (TC/2015/06501).

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