CVC VAT Focus 10 November 2015

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

This newsletter includes:

  • The latest Revenue & Customs Briefs from HMRC and revised Public Notices.
  • A summary of recent VAT cases:
    1. Input VAT recovery – free use of capital item.
    2. Transactions to exchange ‘bitcoin’ virtual currency.
    3. Cancellation of VAT registration.
    4. EU VAT Refund Scheme.
    5. Distance learning course – single or multiple supply.
    6. Effect of companies leaving VAT group on entitlement to make a VAT claim.
    7. VAT margin scheme on second hand cars.
    8. EU VAT Refund Scheme.