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VAT and public bodies

 
Continuing our series of basic informative articles Liz Morgan Partner and Jon Robinson Solicitor Pinsent Masons LLP explain how VAT applies to certain public bodies
 
In this 'back to basics' article we consider the VAT issues relevant to public bodies in particular local authorities and government departments. Before we do that however it is worth reminding ourselves of some fundamental rules governing the charging and recovery of VAT.
 
The starting point is that VAT is charged on a taxable supply of goods or services in the UK where that supply is made...

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