November 8 2018

VAT reverse charge for building and construction services: draft legislation, policy paper and guidance

Source: IBFD Tax Research Platform News

On 7 November, HMRC published a final version of the draft legislation, in the form of a statutory instrument, together with a policy paper and a guidance note, on the introduction, with effect from 1 October 2019, of a VAT domestic reverse charge for certain building and construction services.