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Brief
On June 22, 2023, Her Majesty’s Revenue and Customs (HMRC) issued an update regarding VAT Partial Exemption Guidance. The guidance provides details on partial exemption and the Capital Goods Scheme, covering topics such as PE05000 Data Protection, Partial Exemption basics, principles, methods, powers, other issues, and specific trade sectors with legal history and glossary of terms included for reference.
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