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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 28 February 2013 (see the update index for all updates)

Page Details of update
Index VBNB5000 Registration scheme for racehorse owners now shown on contents page
VBNB34000 Emphasises that agreement will only be given to separate BNB agreement if taxpayer does not make exempt supplies
VBNB52800 Reflects changes to Weatherby’s documentation
VBNB60600 Reflects impact of decision in Chipping Sodbury and others
VBNB60870 Mess functions partly funded by grant (special functions) no longer have to be compulsorily referred to Policy Team
VBNB72050 Updates reference to VNLTO case report
VBNB72900 Updates reference to Wellcome Trust Ltd case report