Revenue and Customs Brief 13 (2021): Change in the VAT treatment of the construction self-supply charge

Published on: 06 October 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief which explains HMRC's revised policy on the meaning of ‘entire interest’ in the context of the VAT treatment of the construction self-supply charge.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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