Commentary

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

Part V16 Forms and other HMRC material

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

Revenue & Customs Brief, Issue 38. 20 December 2012

Purpose of this Brief

The purpose of this Brief is to announce the publication of a consultation on the withdrawal of the VAT exemption for business supplies of research services between eligible bodies.

Who should read this brief

All suppliers of business research and those that commission research.

Background

The UK has received notification from the European Commission that its exemption for business supplies of research between eligible bodies does not comply with

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial