- Lesson 1 – You need to justify the zerorated and exempt sales made by your business
- Lesson 2 – Take care with the legislation on building work for charities
- Lesson 3 – Don’t ask HMRC for a written ruling
- Lesson 4 – HMRC’s power to issue ‘best judgment’ assessments is frequently used
- Lesson 5 – a penalty for making careless errors can be suspended
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