Updates: VAT Partial Exemption Guidance
2024
Legal history and glossary of terms: index of cases referred to
Addition of three new cases to the index, with links to the relevant guidance page and a brief explanation of the case, in line with the format of the page generally.
2023
Partial Exemption principles: attribution case law
Added more recent cases.
Partial Exemption basics: UK law
Minor formatting update for accessibility
2022
Changes to specified supplies order following exit from the EU
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: update index
Page archived – Old legacy update page no longer required
Other Partial Exemption issues: correcting errors
Incorrect information 'three year capping' corrected to 'four year'.
This reflects current policy.
Other Partial Exemption issues: contents
Link to new subsection on movement of own goods.
Other Partial Exemption issues: contents
Addiiton of new subsection.
Other Partial Exemption issues: changes in intention or use: background and legal basis
Ref to EU law removed.
2021
Guidance for specific trade sectors: finance: finance houses: attribution of input tax on overheads
Major revision to text following VWFS & issue of RCB8/20
Consideration of Partial Exemption (PE) special methods: when income goes wrong
1 - deleted para b) from 'The Problem' at Interdependence section;
2 - deleted Example b) 'Hire Purchase'
3 - deleted Solution b) 'Exclude the value of the supplies sold with no mark up'
4 - removed 'a' and 'b' where superfluous
Other Partial Exemption issues: Road Fuel Scale Charges
Revised content to reflect withdrawal of RFSC concession and RCB 33/13
2020
Guidance for specific trade sector: Finance: Invoice factoring and discounting
New guidance replaces administrative agreement withdrawn from 1 May 2020
Guidance for specific trade sector: Finance: Invoice factoring and discounting
Inserting page into correct section.
Guidance for specific trade sectors: finance: contents
Inserted new page to content list.
Partial Exemption basics: UK law
Details added about new Reg 102(2A)
Partial Exemption methods: introduction to special methods
Add details of new Reg 102(2A)
2019
Partial Exemption methods: Regulation 103B
Changes to the specified supplies order following exit from the EU
Partial Exemption basics: EU law
Archiving reason Text added