Commentary

RCB/57/09 Partial exemption after decision in Community Housing Association

Part V16 Forms and other HMRC material

RCB/57/09 Partial exemption after decision in Community Housing Association

RCB/57/09 Partial exemption after decision in Community Housing Association

Revenue & Customs Brief, Issue 57. 7 September 2009

This Brief sets out HMRC's policy on the VAT partial exemption “payback” rules and the nature of supplies following the finding for the taxpayer by the High Court in the case of Community Housing Association.

VAT—partial exemption – policy in respect of payback claims in the light of the High Court decision in CHA

This Revenue and Customs Brief confirms HM Revenue & Customs (HMRC) policy on the VAT partial exemption “payback” rules following the High Court decision in the case of Community Housing Association (CHA) [2009] STC 1324. It uses a number of specialist terms which are explained more fully in Notice 706 “Partial exemption” (Part V8).

Payback policy

VAT reg 109 in SI 1995/2518, “payback” allows a business

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