VAT gap estimates

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If you have any queries relating to these statistics, please contact: revenuemonitoring@hmrc.gov.ukThe VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data, and actual cash…

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Andorra: tax treaties

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2025 - UK-Andorra Double Taxation Convention – not in forceThe 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025. The Convention will enter into force upon…

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