Business Terms and Jargon Explained

What is Tax Shift

Tax Definition:-

Normally, it is the supplier of goods or services who must account to HM Customs and Excise for any VAT due on supplies. In certain situations, however, it is the customer who must account for the VAT instead. Also known as Reverse Charge.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-12-12 00:30:03

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