Guidance

VAT information sheet 11/13: supplies of research between eligible bodies

This information sheet explains the transitional arrangements following withdrawal of the VAT exemption for supplies of research.

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Details

Provides some additional guidance on when the provision of research between eligible bodies may still be treated as exempt from VAT following the withdrawal of the VAT exemption for research, as explained in Revenue & Customs Brief 21/13.

It also details the transitional arrangements that will apply following the withdrawal of the exemption on 1 August 2013.

Published 10 July 2014