CSE3220 - How the conditions are to be interpreted: Some particular forms of Cost Sharing Groups: Partnerships have to be for profit; can they be CSG바카라 사이트™s as a CSG can only seek 바카라 사이트˜an exact reimbursement of Costs바카라 사이트™?
If a 바카라 사이트˜for profit바카라 사이트™ partnership also makes supplies that fulfil the conditions of the cost sharing exemption then they can form a CSG but the exemption would only apply in respect of those services that satisfied all the conditions of the exemption, including the 바카라 사이트˜exact reimbursement of costs바카라 사이트™.
This situation might occur, for example, if the partnership (as a CSG) also made supplies to third party, non-CSG (Partnership) members, where a profit element could be added and VAT would have to be charged, at the appropriate rate.