{"id":2104,"date":"2024-09-02T13:52:49","date_gmt":"2024-09-02T13:52:49","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2104"},"modified":"2024-09-02T13:52:49","modified_gmt":"2024-09-02T13:52:49","slug":"vat-deregistration-the-nuclear-option-by-nicholas-mcleman","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/vat-deregistration-the-nuclear-option-by-nicholas-mcleman\/","title":{"rendered":"VAT deregistration: the nuclear option? by Nicholas McLeman"},"content":{"rendered":"\n<p>Nicholas McLeman highlights HMRC\u2019s powers to tackle VAT fraud throughout supply chains.<br><br>As HMRC\u2019s understanding of fraud and the approach of the Courts in dealing with fraud continues to evolve, landmark cases often shape the scope and direction of how HMRC uses its investigation powers.<br><br>One such ground-breaking ruling that has had a significant impact on how HMRC approaches VAT fraud cases was Kittel v Belgium 2006.<br><br>In July 2006, the ECJ released the Kittel judgement, which established that a taxable person\u2019s right to deduct input tax will be lost not just where their transactions relate to VAT fraud, but also where that person \u2018knew or should have known\u2019 that their transactions were connected with the fraudulent evasion of VAT conducted by another party.<br><br>Download the full article here:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/VAT-deregistration-by-Nicholas-McLeman-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of VAT-deregistration-by-Nicholas-McLeman-.\"><\/object><a id=\"wp-block-file--media-8db778f1-e548-4ef3-bc4d-22c1538af9db\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/VAT-deregistration-by-Nicholas-McLeman-.pdf\">VAT-deregistration-by-Nicholas-McLeman-<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/VAT-deregistration-by-Nicholas-McLeman-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8db778f1-e548-4ef3-bc4d-22c1538af9db\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nicholas McLeman highlights HMRC\u2019s powers to tackle VAT fraud throughout supply chains. As HMRC\u2019s understanding of fraud and the approach of the Courts in dealing with fraud continues to evolve, landmark cases often shape the scope and direction of how HMRC uses its investigation powers. One such ground-breaking ruling that has had a significant impact [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":{"0":"post-2104","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-august-september-2023"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2104"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":2106,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2104\/revisions\/2106"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}