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Fraud in the provision of labour in the construction sector

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HMRC is consulting until 9 June 2017 on options to combat supply-chain fraud in supplies of labour within the construction sector.

HMRC is consulting until 9 June 2017 on options to combat supply-chain fraud in supplies of labour within the construction sector. Proposals include a domestic VAT reverse-charge mechanism under which the recipient accounts for VAT, and changes to the turnover test for companies applying for gross payment status within the construction industry scheme. 

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