Implementing the VAT Technical Directive and changes to the PE and CGS rules

HMRC Reference: VAT Info Sheet 06/11
 
User Alert
The document you requested is available for download only

This Information Sheet provides information on implementing the EU Technical Directive, the combined business/non-business partial exemption method, treating assets as outside the business, changes to the Capital Goods Scheme (CGS) and legislating a concession for VAT incurred before registration.

Our Forms and Public Notices are also available in large print, Braille or audio cassette, please contact the Helpline for further details.

Download options

This document is available in the following formats

Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

Download free viewers for all formats >>

$START-DATA$ title=Implementing the VAT Technical Directive and changes to the PE and CGS rules^ summary=This Information Sheet provides information on implementing the EU Technical Directive, the combined business/non-business partial exemption method, treating assets as outside the business, changes to the Capital Goods Scheme (CGS) and legislating a concession for VAT incurred before registration.^ doctype=InformationSheet^ date=01-Dec-2011^ author=MI6073566^ $END-DATA$
content tools