Updates: VAT Business/Non-Business Manual
2023
New pages created.
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.
Addition of new subsection VBNB47200 to cover movement of own goods by businesses from Great Britain to Northern Ireland.
2022
VAT Business and Non-Business: Principles: Why is apportionment of tax needed?
Minor changes to main section title only
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
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
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
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
Clubs and associations: Student Unions activities and input tax recovery
Clarification on student catering and link to VAT Notice 709/1
2021
new page added VBNB44500