V16.405 VAT reverse charge anti-avoidance amendmentWho is likely to be affected?This measure does not directly affect any businesses or customers but provides a power to make regulations to amend certain anti-avoidance provisions.General description of the measureThis measure allows for the disapplication of the existing anti-avoidance provision in section 55A(3) by Statutory Instrument in relation to any specified VAT reverse charge.Policy objectiveA VAT reverse charge works by changing who accounts for the VAT on specified supplies from the supplier to the customer. This only works where the customer is also VAT registered.The anti-avoidance provisions were introduced to discourage attempts by
This measure does not directly affect any businesses or customers but provides a power to make regulations to amend certain anti-avoidance provisions.
This measure allows for the disapplication of the existing anti-avoidance provision in section 55A(3) by Statutory Instrument in relation to any specified VAT reverse charge.
A VAT reverse charge works by changing who accounts for the VAT on specified supplies from the supplier to the customer. This only works where the customer is also VAT registered.
The anti-avoidance provisions were introduced to discourage attempts by
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