Updates: VAT Business/Non-Business Manual
2024
VAT Business and Non-Business: Meaning: contents
Page VBNB29000 added
Clubs and associations: contact points for service messes and service funds for junior ranks
Republish existing page
VAT Business and Non-Business activities: what are business and non-business activities?
Page archived – Old legacy update page no longer required
VAT Business and Non-Business activities: using the business test
Page archived – Old legacy update page no longer required
VAT Business and Non-Business activities: the business test
Page archived – Old legacy update page no longer required
2023
New pages created.
Addition of new subsection VBNB47200 to cover movement of own goods by businesses from Great Britain to Northern Ireland.
2022
VAT Business and Non-Business: Principles: Why is apportionment of tax needed?
Minor changes to main section title only
VAT Business/Non-Business: recent changes
Page archived – Old legacy update page no longer required
VAT Business/Non-Business: recent changes
Page archived – Old legacy update page no longer required
VAT Business/Non-Business: update index
Page archived – Old legacy update page no longer required
VAT Business and Non-Business Basic Principles: The term ‘Business activity’
This is a new page created
VAT Business and Non-Business Basic Principles: The concept of ‘business’ for VAT purposes
This is a new page created
VAT Business and non-business basic principles: purpose of activity
This is a new page created
VAT Business and non-business basic principles: section 94 of the VAT Act 1994
This is a new page created
Edit Headings
VAT Business and non-business activities basic principles: Non-business activities
This is a new page created
VAT Business and non-business basic principles: Outside the scope income
This is a new page created
VAT Business and Non-Business: Principles: Why is apportionment of tax needed?
update 2022
Page was updated
VAT Business and Non-Business: Principles: Different types of Apportionment Methods
title change/updated content
Heading and content body edits
VAT Business and Non-Business: Principles: Agreeing an Apportionment Method
2022 update
Heading edits
Specific issues: VAT treatment of museums and galleries
2022 update - Admissions updated
Clubs and associations: unrelated non-business activities
Part of 2022 update
Clubs and associations: liability of supplies made by clubs and associations
updated 2022 review
Clubs and associations: football club bonds and debentures
2022 review.
update link
Legal history: cases about the business test
Deleted some contents and replaced with new contents
Legal history: cases about direct link between supplies and consideration
changes made to the title and some contents were added
VAT Business and Non-Business Basics: Introduction
Edit Headings
Deleted ? where not required
VAT Business and non-business basic principles: Non-business activities which result in payment
Re-arranged the numbering
VAT Business and Non-business: Principles: Policy Background
Heading edits
Heading edit
Specific issues: services provided with the recovery of debts across the UK
2022 update
2022 update
VAT Business and Non-Business Basics: Introduction
Changed the title name and redrafted the content.
Reverted back to 14/12/2018
Update 2022
VAT Business and Non-Business introduction: European law
Page archived - EU no longer applies
VAT Business and Non-Business Basics: UK Law
remove ref to EU law
VAT Business and Non-Business Basics: UK Law Definition of Business
Section 94 VA1994 added
VAT Business and Non-Business: Introduction: contents
Changed the title name & removed VBNB13000 - European Law
VAT Business and Non-Business activities: using the business test
Redrafted the content to explain the terms economic and business activity
Clubs and associations: Student Unions activities and input tax recovery
Clarification on student catering and link to VAT Notice 709/1
2021
new page added VBNB44500
religious services page added
Religous Services page added.
2019
VAT Business and Non-Business activities: the business test
Content redrafted to explain what business is