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HMRC internal manual

VAT Cost Sharing Exemption Manual

• From: HM Revenue & Customs
• Published: 11 March 2016
• Updated: 2 July 2018, see all updates

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1. Contents
2. CSE3000
3. CSE3100

How the condition are to be interpreted: Independent Group of Persons: contents

1. CSE3120

   What is a Cost Sharing Group (CSG)?
2. CSE3140

   Must the CSG be separate from its members?

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