HMRC have published Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services.
This brief sets out a change to the VAT treatment of leisure services provided by local authorities.
This brief explains that local authorities can now apply the non-business treatment to leisure services they provide to members of the public.
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
