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    This report examines the administration and collection of motor tax, and the extent to which the Department has implemented the recommendations contained in a previous report — Comptroller and Auditor General Special Report 97 Administration and Collection of Motor Tax,...
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    The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In...
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