The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides links to additional HMRC guidance.
HMRC has prepared the following framework document that should be read by higher education establishments as it provides a considerable amount of useful information.
Framework for HEI Partial Exemption Special Methods November 2013
Please see PE71000 for more information.
HMRC has prepared the following
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