We want to be as clear as possible in our guidance. Our priority, and that of the government, is to support businesses that want and try to get things right, and to tackle those that seek to avoid or evade tax. This applies to all types of organisations and businesses liable to VAT. Those that act to avoid tax or adopt tax practices that bend the rules, bringing about unintended benefits, know what they’re doing. They have to be prepared to accept the consequences of their actions.