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As announced in the 2020 Budget, HMRC have now published their consultation document entitled “Tackling Construction Industry Scheme Abuse”.

This is the next step in HMRC’s activities in relation to perceived fraud in the construction sector. This follows the intended implementation of the new VAT reverse charge regime in October 2020. Please see the link here for more details.

Should you have any questions please contact Roger Wareham, a partner in our Bournemouth office, at

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