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HMRC internal manual

VAT Partial Exemption Guidance

From
HM Revenue & Customs
Updated
, see all updates

Partial Exemption Guidance: recent changes

Below are details of the amendments that were published on 9 September 2010 (see the update index for all updates)

Section Details of update  
     
PE4160 This section has been amended to confirm that HMRC policy on adjustments to the partial exemption longer periods has not changed as a result of the Court of Appeal case of Dunwood Travel Ltd [2008] EWCA Civ 174.  
PE4170 This section has been deleted and incorporated into the revised PE4160.  
PE6100 For years 1972 -1978 under method 2 ‘but’ has been changed to ‘buy’.  
PE6100 For years 1978-83 under method 2 ‘but’ has been changed to ‘buy’  
PE6100 For years 1983- 84 under second bullet, extraneous ‘not’ has been removed.