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Title from PDF caption (viewed on Dec. 9, 2011).
"This study forms part of a programme of Business Needs Surveys conducted by McCallum Layton on behalf of HM Customs & Excise. The programme began in 1999, when a combined VAT, Excise and Customs survey was carried out. The main aim of the survey programme is to measure changes in customer satisfaction"--P. 1.
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VAT business needs survey 2002 : market research report : prepared for HM Customs & Excise. Published by HM Customs & Excise in 2002. Publication and catalogue information, links to buy online and reader comments.