CSE3850 - How the conditions are to be interpreted: Directly Necessary services: What are 바카라 사이트˜directly necessary바카라 사이트™ services? (guidance effective from 15 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.

The exemption in UK law requires that supplies made by CSGs to their members must be 바카라 사이트˜directly necessary바카라 사이트™ for their exempt and/or non-business activities. If they are not, the exemption does not apply and the supplies are subject to normal VAT rules.

This phrase directly necessary services includes both:

  • Services that are directly necessary for the CSG member바카라 사이트™s relevant exempt and/or non-business activities; and
  • Any overheads that are directly necessary for, but only partly used, in those activities, but only to the extent that they are so used.

Revenue and Customs Brief 10 (2018) explains HMRC바카라 사이트™s revised approach to the test for directly necessary services.