Early in the pandemic (and what feels like another lifetime ago), we reported in our April 2020 edition (p32) on the VAT deferral scheme which was announced on 20 March 2020. The government allowed VAT payments to be deferred from 20 March 2020 until 30 June 2020. All UK businesses were eligible and no application …

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We reported in our March 2021 edition (p34) on the VAT reverse charge for building and construction services which came into force on 1 March 2021. An interesting article discusses the charge and the fact that HMRC believes, in a significant proportion of cases, VAT which is paid over to builders is not properly accounted …

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