- HMRC updated VAT Notice 749 for local authorities and similar bodies
- Guidance provided on determining business or non-business activities for VAT
- Section 7.2 updated to remove reference to VAT attributed to exempt supplies
- Section 7.5 deadline for special section 33 VAT recovery method corrected to 30 September after financial year end
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.