HMRC will continue to apply the VAT cost-sharing exemption to cost-sharing groups established by social housing associations, with certain new conditions, following its review of the exemption to take account of recent ECJ judgments.
As the court did not specifically consider the treatment of social housing associations, HMRC considers the existing arrangements should continue, subject to the additional conditions set out in Revenue & Customs Brief 8/2019. See bit.ly/2zq9JI3.
HMRC will continue to apply the VAT cost-sharing exemption to cost-sharing groups established by social housing associations, with certain new conditions, following its review of the exemption to take account of recent ECJ judgments.
As the court did not specifically consider the treatment of social housing associations, HMRC considers the existing arrangements should continue, subject to the additional conditions set out in Revenue & Customs Brief 8/2019. See bit.ly/2zq9JI3.
