Policy paper

Revenue and Customs Brief 23 (2014): VAT - introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

How the new domestic reverse charge affects businesses that wholesale trade in gas and electricity.

• From: HM Revenue & Customs
• Published: 29 May 2014

This publication was withdrawn on 9 October 2017

The information is no longer current so the page has been withdrawn.

Documents

Revenue and Customs Brief 23 (2014): VAT - introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

HTML

Revenue and Customs Brief 23 (2014): draft legislation, Annex A

PDF, 586 KB, 4 pages

Revenue and Customs brief 23 (2014): draft legislation, Annex B

PDF, 559 KB, 2 pages

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 29 May 2014