VAT fraud and evasion. Stephen Smith Institute for Fiscal Studies and University College London. Was the shortfall in VAT receipts in 05–06 a one-off, or a lasting problem?. VAT revenue losses to fraud and evasion jumped by £2.7bn in 2005–06 . HMRC publish annual estimates of the “VAT gap”
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VAT fraud and evasion
Institute for Fiscal Studies
and University College London