RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangementsRevenue & Customs Brief, Issue 21. 30 July 2013Purpose of this briefThe purpose of this Brief is to announce the transitional arrangements that will be implemented following the withdrawal on 1 August 2013 of the VAT exemption for research services between eligible bodies.Who should read this briefEligible bodies who supply business research services and those that commission research from eligible bodies. BackgroundThe UK received notification from the European Commission that its exemption for business supplies of research between eligible bodies does not
Revenue & Customs Brief, Issue 21. 30 July 2013
The purpose of this Brief is to announce the transitional arrangements that will be implemented following the withdrawal on 1 August 2013 of the VAT exemption for research services between eligible bodies.
Eligible bodies who supply business research services and those that commission research from eligible bodies.
The UK received notification from the European Commission that its exemption for business supplies of research between eligible bodies does not
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