Local authorities

Generally

Commentary – VAT Reporter ¶51-025

Unregistered bodies

Commentary – VAT Reporter ¶52-740

Management of assets

Commentary – VAT Reporter ¶19-600

Partial exemption

Identification

Commentary – VAT Reporter ¶19-600

Input tax recovery

Commentary – VAT Reporter ¶19-605

Interaction with

Commentary – VAT Reporter ¶19-610