CVC VAT Focus 11 August 2017

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

This newsletter includes HMRC VAT news and comments on recent VAT cases concerning:

1. Whether the supply of goods to a customer who intends to dispatch those goods can be zero-rated.
2. Whether the grant of a major interest in a converted dwelling containing a former residential part can be zero-rated.
3. Whether the letting of a pre-fabricated temporary classroom is VAT exempt.
4. Penalty for understatement of VAT.
5. Disallowing credit for input tax.
6. Late VAT registration – misunderstanding regarding the VAT liability of supplies.
7. VAT liability of supplies in the course of constructing student accommodation.