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

• When does the Cost Sharing Exemption apply?
• What is the legal basis for the exemption?
• What types of exempt businesses and organisations can benefit from the exemption with effect from 1 June 2018?
• Exempt supplies by Social Housing organisations

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.