CVC VAT Focus 11 May 2015

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

This newsletter includes:

  1. HMRC news including revised Public Notices and a new list of car derived vans and combi vans for VAT recovery purposes.
  2. Penalties for errors.
  3. Court of Justice of the European Union (CJEU) judgment addressing the issue of who is liable to pay VAT on services supplied from a fixed establishment and an AG Opinion regarding input tax recovery.
  4. Upper Tribunal decision regarding part exchange sales value.
  5. First Tier Tribunal decision on input tax recovery.