VAT- Partial Exemption

HMRC Briefs issued on or after 1 January 2009 in respect of VAT - Returns will be listed in this area.

Revenue & Customs Brief 65/09 - issued 14 October 2009
This brief replaces Revenue & Customs Brief 62/09 which contains a formatting error in the section 'Impact on theatres'. The content of the brief is otherwise unchanged. HMRC has revised its policy on input tax recovery on the costs of staging shows (production costs) for which the theatre's admissions are VAT exempt. It follows the tribunal decision in Garsington Opera Limited.

Revenue & Customs Brief 62/09 - issued 9 October 2009
This brief has been superseded by Revenue & Customs brief 65/09.

Revenue & Customs Brief 57/09 - issued 4 September 2009
This Revenue and Customs Brief confirms HMRC policy on the VAT partial exemption 'payback' rules following the High Court decision in the case of Community Housing Association.