United Kingdom SI 2021/369: domestic reverse charge on carbon emissions extended 03 April 202156 views1 min read Source: gov.uk Fraud / Tax evasion Application ECJ C-108/19 – Goods despatched from warehouse in Netherlands delivered to UK customers whether goods despatched or transported “by or on behalf of the supplier” VAT Reverse-Charge: Important updates contractors and subcontractors need to know