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To ask Her Majesty's Government what action they took and when to address concerns raised by Richard Allen and others that Low Value Consignment Relief (LVCR) was being used for a purpose for which it was not intended; what estimate they have made of (1) the cost to the Exchequer of misuse of LVCR not being addressed sooner, and (2) the number of retailers who did pay VAT and went out of business as a result of the misuse of LVCR by others.
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