The UK government issued a policy paper brief on 5 June 2020 concerning the delayed introduction of the domestic reverse charge for VAT on construction services due to COVID-19. Originally intended to be introduced from 1 October 2019 and previously delayed to 1 October 2020, the reverse charge for VAT on construction services means that 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. This is meant to remove the potential for VAT fraud. The brief explains that the introduction of the...