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Services benefiting from the Cost Sharing Exemption may be VATable

30/08/2018

On 31 July 2018, HMRC issued a Business Brief confirming a change in policy in respect of the VAT Cost Sharing exemption (“CSE”). From 15 August 2018, cost sharing groups (“CSG”) may need to register for, and charge, VAT on certain supplies which do not...

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Authors

Portrait ofEmma Tuppen
Emma Tuppen
Of Counsel
London
Jim Hillan
Pat Dugdale