United Kingdom From 1 March 2019, VAT will be due on all prepayments for goods and services, even when the underlying supply does not take place, unless the customer receives a refund 08 November 2018138 views1 min read Source: Deloitte VAT grouping rules will be amended to permit certain non-corporate entities, e.g. individuals and partnerships, to be members of VAT groups Construction sector faces VAT reverse charge
