VATF44400 - Basic interventions: Other interventions: Removal of entitlement to use a special accounting scheme
»Ê¹ÚÌåÓýapp use of any of the special accounting schemes (VATF23420) is pursuant to meeting certain criteria and the continued meeting of those criteria. Where is it found that a taxable person has been abusing the scheme he can be removed from that scheme. »Ê¹ÚÌåÓýapp separate guidance manuals detail under what conditions a taxable person can be removed from a special accounting scheme and any penalties that may ensue.