United Kingdom Upcoming changes in the UK during 2021 06 February 2021123 views1 min read March 1: Domestic reverse charge on construction services March 31: Repayments of deferred VAT March 31: Reduced VAT rate for hospitality, holiday accommodation and attractions expires April 1: End of the MTD transition period Liability (reverse charge/withholding) Rate Reporting / Compliance Medical courses delivered overseas: First-tier Tribunal vs St George’s University Ltd Capital raising related costs and VAT – Has the High Court thrown Consol Glass a lifeline?