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Draft Legislation: VAT: tackling aggressive abuse of the Flat Rate Scheme

This draft legislation explains VAT, tackling aggressive abuse of the Flat Rate Scheme.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory memorandum to VAT: tackling aggressive abuse of the Flat Rate Schemeapplication/pdf VAT: tackling aggressive abuse of the Flat Rate Schemeapplication/pdf

At a glance

TypePolicy paper

First published05 Dec 2016

Last updated05 Dec 2016

Organisations

HM Revenue & Customs

Topics

VAT

Source

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