Policy paper

VAT reverse charge anti-avoidance changes

This tax information and impact note allows regulations to be made to discourage attempts by fraudsters to escape a reverse charge.

From:
HM Revenue & Customs
Published
29 October 2018
Last updated
30 October 2018 — See all updates

Documents

VAT reverse charge anti-avoidance amendment

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Details

This document provides more information on the changes and details the impacts.

Updates to this page

Published 29 October 2018
Last updated 30 October 2018 show all updates

  1. The 'Exchequer impact (£)' section has been updated.

  2. First published.

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