Market leading insight for tax experts
View online issue

The VAT briefing for July 2011

In the first of a new monthly series, Greg Sinfield and Lee Squires examine the latest VAT developments that matter, which this month include the consultation on the cost sharing exemption, the decision in BAA Ltd, and the Implementing Regulations

Lee SquiresGreg SinfeldOn 28 June HMRC issued a consultation document inviting comments on how the VAT cost sharing exemption could be implemented in the UK.

The exemption allows businesses and organisations making VAT exempt and/or non-business supplies to form groups to supply services to each other without VAT thus achieving cost savings and economies of scale.

The consultation period...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top