Policy paper

Revenue and Customs Brief 21 (2013): withdrawal of the VAT exemption for supplies of research between eligible bodies

Transitional arrangements following the withdrawal of the VAT exemption for research services between eligible bodies

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Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 30 July 2013