Call for evidence: simplification of partial exemption and the Capital Goods Scheme
Download the full outcome
Detail of outcome
In July 2019, the government launched a call for evidence on the simplification of the VAT partial exemption and Capital Goods Scheme regimes.
Announced at Spring Statement 2019, it looked at ways to improve the operation of the partial exemption and the Capital Goods Scheme, following the recommendations of the Office of Tax Simplification report.
HMRC received responses from a range of stakeholders and this document provides a summary of the responses and sets out interim changes and proposed next steps.
Original call for evidence
Call for evidence description
This call for evidence explores ways to improve the operation of partial exemption and the Capital Goods Scheme following the findings of the 2017 Office of Tax Simplification VAT review.
This publication explains how you can help HMRC with its review of these regimes.
Documents
Last updated 23 March 2021 + show all updates
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Published outcome summary and summary of responses.
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First published.