Tackling fraud in the construction sector
Posted by mostafa on 28 March, 2017
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This item was filled under Tax
HMRC has published a consultation on policy options to prevent supply chain fraud in supplies of labour provision within the construction sector. In particular, it asks for views on a VAT domestic reverse charge and a tightening of the rules on gross payment status within the construction industry scheme (CIS).
A domestic reverse charge would require both parties need …