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Supplies of electronic services – late change to help small businesses

Background On 1 January 2015 the place of supply of certain broadcasting, telecommunications, and electronic (“BTE”) services is changing.  With effect from that date the place of supply for BTE services supplied to non-registered customers will be the...

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  • VAT Groups – changes to who can join
  • Brexit – take two
  • Domestic Reverse Charge in the Construction Industry
  • Making Tax Digital – signing up for MTD
  • VAT on advance payments and deposits

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