- Autumn Statement 2016 - How will the VAT Flat Rate Scheme Restriction Affect Contractors? In his Autumn Statement, Chancellor Phillip Hammond announced important changes to the Flat Rate VAT Scheme (VAT FRS): from 1 April 2017, a new 16.5% rate will be introduced for businesses with limited costs, such as many businesses providing services. Many contractors and small businesses Article Author: Sumit Agarwal Comments Read More
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