Commentary

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

Part V16 Forms and other HMRC material

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

RCB/21/13 VAT—withdrawal of the VAT exemption for supplies of research between eligible bodies – announcement on transitional arrangements

Revenue & Customs Brief, Issue 21. 30 July 2013

Purpose of this brief

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.

Who should read this brief

Eligible bodies who supply business research services and those that commission research from eligible bodies.

Background

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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