On 22 March 2018, UK HMRC issued Revenue and Customs Brief 3 (2018), which concerns changes to the value added tax (VAT) exemption for cost sharing groups (CSGs). The exemption allows persons who carry on certain activities that are in the public interest to join together to form a CSG so that they can acquire services and recharge their members for their use of the services at cost without incurring any additional sticking VAT. The exemption allows small providers who cannot afford to acquire assets on their own account to benefit from the same overall VAT position as larger providers...