HMRC have updated VAT Notice 708/6 that explains “How to account for VAT if you’re a contractor or subcontractor installing energy-saving materials and grant-funded heating equipment.”
Section 2.5 has updated information about installations by subcontractors in Great Britain and Northern Ireland.
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.
