VAT Cost Sharing Exemption Manual

CSE3400 - How the conditions are to be interpreted: memberships and memberships: contents

1. CSE3420

   Are there any limits on the number of members a CSG can have?
2. CSE3440

   What must a CSG consider when recruiting members?
3. CSE3460

   Who is responsible for the CSG’s VAT affairs – the members or the CSG?
4. CSE3480

   Has HMRC put any special process or compliance arrangements in place?
5. CSE3500

   Must all members of a CSG receive Group 16 supplies?
6. CSE3520

   What are “qualifying supplies”?
7. CSE3540

   What happens if a member of the CSG ceases to receive “qualifying supplies”?
8. CSE3560

   Must all members receive the same type and volume of qualifying supplies?