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HMRC Brief 27/08 issued on 19 May (see http://snipurl.com/2a284) confirms that HMRC has updated its interpretation of the terms 'bodies governed by public law' and 'special legal regime' in the context of Article 13(1) of the Principal VAT Directive (Directive 2006/112/EC). HMRC has also changed its view on the application of this provision.
 
In the light of the decision in Riverside Housing Association (Riverside) [2006] EWHC 2383 HMRC has concluded that the term 'body governed by public law' in Article 13(1) is narrow in application. HMRC considers that a body will only satisfy this criterion if it is a public sector body which forms a part of the UK's public administration such as a government department a local authority or a non-departmental...
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