Policy paper

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

This brief explains HMRC's policy on the revised meaning of 바카라 사이트˜entire interest바카라 사이트™ in the VAT treatment of the construction self-supply charge.

• From: HM Revenue & Customs
• Published: 6 October 2021

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

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This brief explains HMRC바카라 사이트™s position after the Supreme Court decision of 31 March 2021 in the case of Balhousie Holdings Limited 2021 UKSC 11, HMRC have revised the meaning of 바카라 사이트˜entire interest바카라 사이트™ for the purposes of the self-supply charge.

Published 6 October 2021