https://www.google.com/url?rct=j&sa=t&url=https://www.gov.uk/government/consultations/vat-tackling-fraud-on-goods-sold-online-update-on-split-payment%3Fsrc%3Dilaw&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNGoPn48Db3iWNJj8eli4bkmHMFPpw