Cost-sharing exemption restricted
Posted by mostafa on 24 April, 2018
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This item was filled under Tax
HMRC has signalled the end of VAT cost-sharing groups in the financial services sector in VAT Information Sheet 02/18: impact on existing cost share groups following changes to HMRC’s policy and Revenue and Customs Brief 3 (2018): changes to the VAT exemption for cost sharing groups.
The guidance considers the Court of Justice of the EU’s decisions …