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HMRC internal manual

VAT Business/Non-Business Manual

VAT Business/Non-Business: recent changes

Below are details of the amendments that were published on 21 February 2012 (see the update index for all updates)

Page Details of update  
VBNB10000 Revised book of guidance replacing V1-6  
VBNB46000 Changes to treatment of boats and aircraft after 1 January 2011  
VBNB50000 Registration scheme for racehorse owners now incorporated into guidance manual  
VBNB60000 Expanded guidance on clubs and associations  
VBNB70000 Description of key points from case law now in separate section