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VAT reverse charge for construction services proposals

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HMRC has recently published a draft statutory instrument – The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 – and associated documentation. This new law is aimed at curtailing VAT evasion in the construction industry. The fraud involves a trader in the construction supply chain going ‘missing’ prior to paying the VAT collected to HMRC. From 1 October 2019, recipients of ‘construction services’ who are using the services bought in to supply their own ‘construction services’ will be required to self-account for VAT on standard and reduced rated supplies. HMRC invites comments on the draft law from affected businesses by 20 July 2018.

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