Policy paper
VAT reverse charge anti-avoidance changes
This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.
Documents
Details
This document provides more information on the changes and details the impacts.
Updates to this page
Published 29 October 2018
Last updated 30 October 2018
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The 'Exchequer impact (拢)' section has been updated.
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First published.