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https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm656420
DMBM656420 - Enforcement action: distraint: costs and accounting: irrecoverable distraint costs -...
enforcement action
costs
accounting
https://knowledgenavigator.pwc.com/vat-gst-global/news/unjust-enrichment-in-play-if-grant-funding-offsets-irrecoverable-vat/
'Unjust enrichment' in play if grant funding offsets irrecoverable VAT
unjust enrichment
in play
grant funding
offsets
vat