On July 18 2019, HMRC published a consultation document calling for evidence to explore ways to improve the operation of partial exemption (PE) and the capital goods scheme (CGS) - see our news article.
We sought the views of our members, and considered how these areas could be improved. Some of the potential ways changes were discussed in our article.
We have now provided HMRC with our views and the full response to the consultation can be found here.