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.