The DRC will affect around 150,000 businesses in the construction industry It will require those receiving a supply of construction services to account for VAT directly to HMRC In particular, it will ...

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The content on this page is provided for reference purposes only. This content has not been altered or updated since 5 May 2020 The Council is working on a proposal for a Council directive which aims ...

On 2 October, the Council agreed a proposal that will allow temporary derogations from normal VAT rules in order to better prevent VAT fraud. The proposed directive will allow member states that are ...

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