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Improved VAT guidance notice for local authorities

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HMRC has published VAT Notice 749 to help local authorities and other public bodies decide which activities are business or non-business for VAT purposes and when you can reclaim

HMRC has published VAT Notice 749 to help local authorities and other public bodies decide which activities are business or non-business for VAT purposes and when you can reclaim VAT incurred on costs that relate to non-business activity. It has been restructured and rewritten to improve readability, but the technical content has not changed from the April 2000 edition.

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