Panorama is a Documentary programme.

The Billion Pound VAT Scam has no rating, but Panorama is a 4/5 star programme.
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Panorama: The Billion Pound VAT Scam

Series 864, episode 0

Online traders who evade VAT are forcing British companies out of business and costing the taxman more than a billion pounds a year. Reporter Richard Bilton sets up his own business to test what checks are made to stop the tax cheats exploiting the UK.