HMRC recently added VAT guidance re scaffolding – see our summary here.
The section on “Scaffolding on zero-rated new build housing” has now been updated to confirm that “there will be transitional period up to 1 February 2023 where businesses can use either reverse charge accounting or normal VAT rules”.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
