Policy paper

Revenue and Customs Brief 23 (2014): VAT - introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

How the new domestic reverse charge affects businesses that wholesale trade in gas and electricity.

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Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 29 May 2014