VAT Guide

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VAT Guide
The Churches’ Legislation Advisory Service has published this short guide intended as a helpful summary of the VAT system as it affects the Churches. The notes are intended to be helpful guidance only; however, they are neither approved nor endorsed by HMRC and therefore have no binding force. Decisions in individual cases depend on all the facts and circumstances and the rules relating to VAT can be extremely complex. The Churches’ Legislation Advisory Service recommend that any church about to embark on a new venture which might engage VAT (such as building work) should seek professional advice at the outset.  

 

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