A BBC investigation has discovered rogue traders are selling tens of thousands of pounds' worth of receipts and invoices in a black-market trade to cheat UK taxes.

The dealers, who advertise online, sell authentic documents to enable others to fraudulently claim back VAT and reduce the amount of income tax they pay.

HM Revenue and Customs say it is committed to ensuring all companies and individuals pay the right tax at the right time and will pursue those who fail to do so.

Correspondent: Colin Campbell