VATupdate

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VAT Liability of Commercially run School Holiday Clubs

Following a First Tier VAT Case taken by RSR Sports Limited HMRC have now issued some updated VAT guidance for operators in this sector which would be a useful read through. The Guidance does open up the potential for providers in a similar position to seek a VAT Exemption on the charges for such services and of course there is a retrospective implication to consider

Source: centurionvat.com

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