Updates: VAT Business/Non-Business Manual

2023

9 October 2023 published amendments

Legal history: contents

New pages created.

21 August 2023 published amendments

VAT Business and Non-Business: Principles: Taxable person with more than one activity

Page VBNB30400 updated to provide further guidance where businesses engage in more than one activity.

12 July 2023 published amendments

Specific issues: contents

Addition of new subsection VBNB47200 to cover movement of own goods by businesses from Great Britain to Northern Ireland.

2022

10 August 2022 published amendments

1 June 2022 published amendments

Specific issues: High Court Judgments and County Court Judgments transferred to the High Court for enforcement.

2022 update

Specific issues: services provided with the recovery of debts across the UK

2022 update

VAT Business and Non-Business: Principles: Agreeing an Apportionment Method

2022 update

VAT Business and Non-Business: Principles: Different types of Apportionment Methods

title change/updated content

VAT Business and Non-Business: Principles: How to decide whether an activity is business for VAT purposes

Heading edit

VAT Business and Non-business: Principles: Policy Background

Heading edits

VAT Business and non-business basic principles: Non-business activities which result in payment

Re-arranged the numbering

VAT Business and non-business basic principles: Persons or Organisations with both business and non-business activities

Deleted ? where not required

VAT Business and non-business basic principles: section 94 of the VAT Act 1994

This is a new page created

VAT Business and Non-Business Basics: Introduction

Edit Headings

Legal history: cases about direct link between supplies and consideration

changes made to the title and some contents were added

Legal history: cases about the business test

Deleted some contents and replaced with new contents

Clubs and associations: football club bonds and debentures

2022 review.
update link

Clubs and associations: liability of supplies made by clubs and associations

updated 2022 review

Clubs and associations: unrelated non-business activities

Part of 2022 update

Specific issues: VAT treatment of museums and galleries

2022 update - Admissions updated

VAT Business and Non-Business: Principles: Why is apportionment of tax needed?

update 2022

VAT Business and non-business basic principles: Outside the scope income

This is a new page created

VAT Business and non-business activities basic principles: Non-business activities

This is a new page created

VAT Business and non-business basic principles: purpose of activity

This is a new page created

VAT Business and Non-Business Basic Principles: The concept of ‘business’ for VAT purposes

This is a new page created

VAT Business and Non-Business Basic Principles: The term ‘Business activity’

This is a new page created

26 May 2022 published amendments

VAT Business and Non-Business Basics: Introduction

Changed the title name and redrafted the content.

VAT Business and Non-Business: Introduction: contents

Changed the title name & removed VBNB13000 - European Law

VAT Business and Non-Business Basics: UK Law Definition of Business

Section 94 VA1994 added

VAT Business and Non-Business Basics: UK Law

remove ref to EU law

30 March 2022 published amendments

Clubs and associations: Student Unions activities and input tax recovery

Clarification on student catering and link to VAT Notice 709/1

2021

26 January 2021 published amendments

Specific issues: contents

new page added VBNB44500