Commentary

RCB/8/19 Review of the VAT exemption for cost sharing groups in the social housing sector

Part V16 Forms and other HMRC material

RCB/8/19 Review of the VAT exemption for cost sharing groups in the social housing sector

RCB/8/19 Review of the VAT exemption for cost sharing groups in the social housing sector

Revenue & Customs Brief, Issue 8. 27 August 2019

Purpose of this brief

This brief explains HMRC's conclusions following its review of the application of the cost share exemption (CSE) to the social housing sector. It announces the continued application of the CSE to cost sharing groups (CSGs) implemented by social housing associations.

Who should read this brief

This brief should be read by UK housing associations who have implemented a CSG, or are thinking of implementing a CSG, and have relied on HMRC's published guidance in the VAT Cost Sharing Exemption Manual.

Accountants, consultants and others who provide VAT advice to the businesses referred to above should also read this

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