TY - BOOK AU - Smith,B.R. AU - Coles,A.J. AU - Everard,R. ED - Great Britain. TI - Scrutiny in the VAT Central Unit Customs and Excise: efficiency scrutiny programme 1983 CY - [London] ([Management Services Division, Vintry House, Queen Street Place, EC4R 1BQ]) KW - Value-added tax KW - Great Britain KW - Tax administration and procedure ER -