Commentary

BB/19/06 VAT—proposed reverse charge accounting for businesses trading in mobile telephones, computer chips and certain other goods—update on timetable

Part V16 Forms and other HMRC material

BB/19/06 VAT—proposed reverse charge accounting for businesses trading in mobile telephones, computer chips and certain other goods—update on timetable

BB/19/06 VAT—proposed reverse charge accounting for businesses trading in mobile telephones, computer chips and certain other goods—update on timetable

Business Brief, Issue 19. 8 November 2006

Business Brief 14/06 (BB/14A/06, Division V16.3) gave 1 December 2006 as the planned implementation date for reverse charge accounting for businesses trading in mobile telephones, computer chips and certain other goods. Because EU discussions about the necessary derogation are still continuing, the reverse charge will not now be introduced on 1 December. The Government still intends to introduce reverse charge accounting for these goods as soon as the derogation has been agreed, in order to

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