Official Statistics: VAT gap estimates

Updated: Published 'Second estimate of the VAT gap (tax year 2016 to 2017)'

The ‘VAT gap’ is the difference between the VAT theoretical liability, estimated using National Accounts data, and actual cash receipts.

Local copy of 2nd-est-vat-gap-2017.pdf

seen at 16:33, 13 March in Publications on GOV.UK.
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