Making Tax Digital - sanctions for late submission and late payment: CIOT comments

6 Jul 2017

Announced at Spring Budget 2017, HMRC seek views on the viability of a VAT domestic reverse charge to combat supply chain fraud in the construction industry. The call for evidence also looks at changing the rules around gross payment status within the Construction Industry Scheme.

Our submission along with the consultation document are available to view below in PDF format.

Technical Team