Policy paper

Revenue and Customs Brief 10 (2022): VAT — business and non-business activities

This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.

From:
HM Revenue & Customs
Published
1 June 2022

Documents

VAT — business and non-business activities

Details

This brief explains how HMRC now approaches determining whether or not an activity is a business activity. In determining this, there should be no reliance on an organisation’s overall objective or profit motive.

Published 1 June 2022

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