Policy paper

Revenue and Customs Brief 28 (2014): domestic reverse charge for businesses wholesale trading in gas and electricity

Clarification of when your non-wholesale supply of electricity is excluded from the domestic reverse charge.

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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 15 August 2014