The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details of a self-supply VAT charge that can arise where a business uses its internal labour to undertake certain construction works.
In-depth commentary on the legislation can be found in De Voil Indirect Tax Service V3.244.
A self-supply charge arises where the following conditions are met:
a business provides ‘specified’ construction services
the services are provided for the business itself (or its VAT group)
the business uses its own internal labour
the open market value of the labour wo
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