IR35: Off-payroll working rules to go ahead in April 2021

VAT

VAT reverse charge for the construction industry postponed until March 2021

The Government has officially announced that the introduction of the domestic VAT reverse charge for the construction industry has been delayed until 1 March 2021 because of the impact of the coronavirus pandemic. The VAT reverse charge was due to be introduced in October 2020 and would see an end to subcontractors receiving VAT payments …

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