VAT on construction

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Series Title
Series Details SN00587 (3.7.12)
Publication Date 03/07/2012
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This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates under EU law, before looking at the debate on harmonising VAT rates on all types of construction work. Section two, in particular, looks at the implications of European VAT law.

Source Link Link to Main Source http://www.parliament.uk/briefing-papers/SN00587
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