CVC VAT Focus 22 December 2015

The latest CVC VAT Focus is now available on our website.

This newsletter contains the latest VAT news from HMRC and a summary of recent VAT cases including:

  • VAT exemption for membership subscriptions.
  • DIY housebuilder VAT refund scheme.
  • Single or composite supply of construction.
  • Cross-border refund claim.
  • Default surcharge.
  • Zero-rated conversion.
  • Relevant charitable purpose – zero-rate certificates.
  • Intending trader – input VAT recovery.