CSE3740 - How the conditions are to be interpreted: Directly Necessary services: How may 바카라 사이트˜directly necessary바카라 사이트™ services be identified? (guidance effective until 14 August 2018)
You should check the other guidance available on 바카라 사이트 from HMRC as Brexit updates to those pages are being prioritised before manuals.
Only supplies of services received from a CSG that can be 바카라 사이트˜directly attributable바카라 사이트™ (using partial exemption methodology) to the member바카라 사이트™s exempt and/or non-business activities will be regarded as 바카라 사이트˜directly necessary바카라 사이트™ and therefore qualify for the exemption. Expenditure on services received from a CSG that is attributable to both taxable and exempt and/or non-business activities will not qualify as being 바카라 사이트˜directly necessary바카라 사이트™ as they are NOT linked exclusively to the exempt and/or non-business activities of CSG members and will consequently be subject to their normal VAT treatment.