HMRC have issued a tax information and impact note that will allow four named Corporate Joint Committees to recover VAT for non-business activities.
The committees are:
- the Mid Wales Corporate Joint Committee;
- the North Wales Corporate Joint Committee;
- the South East Wales Corporate Joint Committee; and
- the South West Wales Corporate Joint Committee.
https://www.gov.uk/government/publications/vat-refunds-to-corporate-joint-committees
Related content from Claritax Books
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.