Two different rules land on the same invoice, they were introduced fifteen years apart, and they do not behave the same way. One changes who accounts for the VAT. The other takes a slice from the payment and sends it to HMRC. Neither is complicated on its own. Together they cause more head-scratching than almost anything else in a subcontractor’s paperwork. Here is what should be on the invoice, and why. CIS first, because it is the older of the two Under the Construction Ind

Amendment 4 brings major changes to battery storage, PoE, certification and more. Find out what they mean for your work and what to update before October.