Local authorities

Generally

Commentary – Indirect Tax Reporter ¶51-025

Unregistered bodies

Commentary – Indirect Tax Reporter ¶52-740

Management of assets

Commentary – Indirect Tax Reporter ¶19-600

Partial exemption

Identification

Commentary – Indirect Tax Reporter ¶19-600

Input tax recovery

Commentary – Indirect Tax Reporter ¶19-605
HMRC Guidance – Notice 700

Interaction with

Commentary – Indirect Tax Reporter ¶19-610