Policy paper

Revenue and Customs Brief 36 (2013): VAT reverse charge for mobile telephones, computer chips and emissions allowances

The continuation of VAT reverse charge for mobile phones, computer chips and emissions allowances.

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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 9 December 2013