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Practical points - VAT and duties

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to UK VAT, stamp duties and custom duties.

The CJEU has ruled on the cost sharing exemption in three cases, each focusing on a different angle:

The cost sharing exemption is intended to avoid irrecoverable input tax incurred on outsourced activities for certain groups of ‘persons’, generally exempt businesses, in specific circumstances.