HMRC has set out the implications of a new approach to VAT on water connection charges. Revenue & Customs Brief 40/12 deals with first time connection charges for water; connection charges for replacement supplies; and separate supplies of civil engineering works.
HMRC has set out the implications of a new approach to VAT on water connection charges. Revenue & Customs Brief 40/12 deals with first time connection charges for water; connection charges for replacement supplies; and separate supplies of civil engineering works.
