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 ‘entire interest’ in the VAT treatment of the construction self-supply charge.

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

Documents

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

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This brief explains HMRC’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 ‘entire interest’ for the purposes of the self-supply charge.

Published 6 October 2021