Updated HMRC Manual – Cost Sharing Exemption

HMRC has updated its VAT Cost Sharing Exemption Manual by archiving page CSE1050 and adding the following new pages:

Members will recall that the earlier Revenue and Customs Brief 3 (2018) and VAT Information Sheet 02/18: impact on existing cost sharing groups following changes to HMRC’s policy explained the immediate changes which took place in HMRC’s policy regarding the CSE following the CJEU judgments in the cases; C-274/15 Commission v Luxembourg, C-605/15 Aviva, C-326/15 DNB Banka and C-616/15 European Commission v Germany.