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Contents

Official guidance

VAT Business/Non-Business Manual

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VBNB05000 · Data Protection
VBNB10000 · VAT Business and Non-Business: Introduction
VBNB20000 · VAT Business and Non-Business: Meaning
VBNB30000 · VAT Business and Non-Business: Principles
VBNB40000 · Specific issues
VBNB50000 · VAT registration scheme for racehorse owners
VBNB60000 · Clubs and associations
VBNB70000 · Legal history
VBNB13000 · VAT Business and Non-Business introduction: European law
VBNB20500 · VAT Business and Non-Business activities: what are business and non-business activities?
VBNB21000 · VAT Business and Non-Business activities: using the business test
VBNB22000 · VAT Business and Non-Business activities: the business test
VBNB28000 · VAT Business and Non-Business activities: disposal of private assets
VBNB60200 · Clubs and associations: EC VAT law on membership supplies by clubs and associations
VBNBUPDATE001 · VAT Business/Non-Business: update index
VBNBUPDATE120221 · VAT Business/Non-Business: recent changes
VBNBUPDATE130228 · VAT Business/Non-Business: recent changes

VAT Business/Non-Business Manual
VAT Business and Non-Business activities: the business test

VBNB22000 | VAT Business and Non-Business activities: the business test

From HM Revenue & Customs · VAT Business/Non-Business Manual

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