HMRC have this month updated their VAT Notice 749: Local Authorities and Similar Bodies. This replaces the old 2000 edition. Its is not just local authorities, or councils, that have special tax privileges. Similar public bodies also benefit, such as transport, police or fire authorities and other quasi-government organisations.
Eamon McNicholas
Tax Barrister, Accountant
http://www.EamonMcNicholas.com
