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.
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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