HMRC Applies Brakes to Domestic Reverse Charge

HMRC has announced a one-year delay to the introduction of the VAT domestic reverse charge (DRC) for building and construction services. The DRC was set to come into effect on 1 October 2019. It has now been pushed back 12 months to 1 October 2020, due to fears that businesses in the construction sector are … Continue reading HMRC Applies Brakes to Domestic Reverse Charge