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  1. Home
HMRC internal manual

VAT Business/Non-Business Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
16 October 2024 - See all updates
  1. Back to contents

VBNB50000 - VAT registration scheme for racehorse owners: contents

  1. VBNB50050
    Background to VAT registration scheme for racehorse owners
  2. VBNB50100
    Agreement with the Thoroughbred Breeders Association (March 1993)
  3. VBNB50150
    Agreement with the British Horseracing Authority (January 1998)
  4. VBNB50200
    How does a racehorse owner register under the scheme?
  5. VBNB51000
    Position for those registered as a racehorse owner by 31 December 1997
  6. VBNB52000
    Position for those registered as a racehorse owner after 1 January 1998
  7. VBNB52500
    Recovery of input tax by racehorse owners
  8. VBNB52600
    Accounting for output tax by racehorse owners
  9. VBNB52700
    Special ownership categories for racehorse owners
  10. VBNB52750
    Racing clubs
  11. VBNB52800
    Accounting arrangements provided by Weatherbys
  12. VBNB56000
    Bloodstock
  13. VBNB57100
    Racehorse trainers
  14. VBNB57200
    Assurance of racehorse trainers
  15. VBNB58000
    Jockeys
  16. VBNB58200
    Agents
  17. VBNB58400
    Glossary of horse racing terms
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