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VAT for academies and free schools - Sayer Vincent

VAT for academies and free schools - Sayer Vincent.pdf

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Recovery by academy depends on how supply used by academy. If used for non-business activity reclaim under s33b. If used for taxable activity or de-minimis exempt activity and academy VAT registered, recover in VAT return. Otherwise cannot recover or reclaim. Types of supply. VAT rules for academies and free schools ...
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