Etienne Wong has written a recent article for the Tax Journal.
Four years after Wakefield College, in which the Court of
Appeal set out the correct approach for determining whether an
activity is a business activity for VAT purposes, HMRC updates
its internal manual: the VAT Business/Non-Business Manual
specifically.
Please follow the link to access the full article HERE.
‘This article was first published in the 28 October 2022 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.’
