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End users and intermediary suppliers – mixed and changing circumstances

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part A: Basics A7 Reverse charge for building work – the ‘DRC’ Partly an end user or intermediary supplier Changing circumstances Mandatory rule in article 9 Optional rule in article 8(2) Existing contracts – previous proposal for a transitional measure ...

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