In a brief published 6 September 2019, UK HMRC announced that the introduction of the domestic reverse charge for construction services will be delayed until 1 October 2020. Originally intended to be introduced from 1 October 2019, the reverse charge for VAT on construction services means the UK customer who receives a supply of construction services must account for the VAT due on these supplies on their VAT return rather than the UK supplier, which is meant to remove the potential for VAT fraud. The decision to delay to October 2020 has been made to give more time to prepare...