- HMRC updated Notice 706 on partial exemption.
- The guidance covers methods and calculations for recovering input tax.
- Paragraph 10.2 now includes more detailed guidance on the sale of existing shares by a company.
Source: marcusward.co
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.
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