The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review. The Case Review considers:
- Tripartite situation – whether car hire company entitled to recover VAT on car repair invoices.
- Supplies by Employment Bureaux.
- Change of rate under the Flat Rate Scheme.
- Whether a golf club was a non-profit making body for the purposes of the sporting exemption.
- Discounts obtained using purchasing power – who supplies what and to whom?