Policy paper
Revenue and Customs Brief 13 (2021): Change in the VAT treatment of the construction self-supply charge
This brief explains HMRC's policy on the revised meaning of ‘entire interest’ in the VAT treatment of the construction self-supply charge.
Documents
Details
This brief explains HMRC’s position after the Supreme Court decision of 31 March 2021 in the case of Balhousie Holdings Limited 2021 UKSC 11, HMRC have revised the meaning of ‘entire interest’ for the purposes of the self-supply charge.
Published 6 October 2021