CVC VAT Focus 14 March 2014

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

This edition includes HMRC revised Public Notices, a reference to the CJEU and case updates regarding:

  • Booking fees
  • Charity service agreement
  • Default surcharge
  • Sport exemption
  • Costs
  • Input tax recovery
  • Membership subscriptions
  • Appeals made out of time.